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Facts
The assessee filed two appeals against the orders of the CIT(A) who had dismissed the appeals ex-parte. The assessee had failed to provide necessary details and explanations regarding unexplained expenditure despite multiple opportunities.
Held
The Tribunal set aside the orders of the CIT(A) and remanded the matter for de novo adjudication. The assessee was directed to submit all relevant documents and comply with notices without seeking unnecessary adjournments.
Key Issues
Whether the CIT(A) was justified in dismissing the appeal ex-parte, and whether the assessee should be granted another opportunity to present its case.
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 & 806/Srt/2025 (Assessment Year: 2018-19) Keshia Jewels Pvt. Ltd. Income Tax Officer, Vs. Off. No.11, Ward-1(1)(3), H.No.6/1817, Surat. Ashish Building, Bhojabhai No.Tekro, Opp. Police Chowki, Mahidharpura, Surat-395003. [PAN : AAGCK1426M] (Appellant) .. (Respondent) Appellant by : Shri Sapnesh Sheth, AR Respondent by: Shri Mukesh Jain, CIT. 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 order dated 10.07.2025 &15.07.2025 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 2018-19.
On perusal of the records, it is observed that the assessee was afforded several opportunities of hearing on 01.05.2024, 20.05.2025, 02.06.2025 & 27.06.2025 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 -806/Srt/2025 Asst. Year : 2018-19 - 2– 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. Before us, the Ld. Counsel for the assessee prayed that, given an opportunity, all necessary details, clarifications, and explanations would be furnished to the Revenue authorities. Hence, in the interest of justice, we set aside the orders 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.