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Facts
The assessee's appeals before the CIT(A) were dismissed ex-parte due to non-compliance and failure to furnish required details and explanations despite multiple opportunities. The CIT(A) upheld the Assessing Officer's action based on available material.
Held
The Tribunal, in the interest of justice, set aside the matters to the file of the CIT(A) for de novo adjudication. The assessee is directed to submit all relevant evidence and comply with notices without seeking unnecessary adjournments.
Key Issues
Whether the ex-parte dismissal of the appeal by the CIT(A) was justified, and if the assessee's non-compliance warrants a remand for fresh adjudication.
Sections Cited
250
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, SURAT BENCH, SURAT
Before: DR. B.R.R. KUMAR, VICE-Ms SUCHITRA KAMBLE
IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT Ms SUCHITRA KAMBLE, JUDICIAL MEMBER & 922/Srt/2024 (Assessment Year: 2017-18) Jitendrakumar Arvindbhai Patel, Income Tax Officer, Vs. At Post Nizar Goji, Ward-1/Ward-2, Ta. Bardoli, Bardoli. Bardoli HO, Surat-394601. [PAN : AOZPP2124H] (Appellant) .. (Respondent) Appellant by : None Respondent by: Shri Ajay Uke, Sr. DR Date of Hearing 20.01.2026 Date of Pronouncement 22.01.2026 O R D E R PER DR. B.R.R. KUMAR, VICE-PRESIDENT:-
The captioned two appeal have been filed by the Assessee against the separate orders dated 07.08.2024 &18.07.2024 passed by the Ld. Commissioner of Income-Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi (“the CIT(A) in short), under Section 250 of the Income-tax Act, 1961 (“the Act”), relating to the Assessment Year 2017-18.
On perusal of the records, it is observed that the assessee was afforded several opportunities of hearing to furnish details, clarifications, and explanations to substantiate the source of unexplained expenditure. However, despite being granted multiple opportunities, the assessee remained non-compliant and failed to furnish the requisite details or explanations before the Ld. CIT(A). Consequently, the Ld. CIT(A), based on the material available on record, upheld the action of the Assessing Officer and dismissed the appeal of the assessee as ex-parte. Hence, in the interest & 922/Srt/2024 Asst. Year : 2017-18 - 2– of justice, we set aside the matters to the file of the Ld.CIT(A) for de novo adjudication. The assessee shall submit all the relevant bank statement/evidence/document before the Ld.CIT(A) and comply with the notices issued by the revenue authorities without seeking any unnecessary adjournments.
In the result, both the appeal of the assessee are allowed for statistical purposes.
The order is pronounced in the open Court on 22.01.2026.