ARVINDKUMAR BECHARBHAI PATEL,SURAT vs. ITO, WARD-1(2) (1), SURAT

IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT Ms SUCHITRA KAMBLE, JUDICIAL MEMBER to 841/Srt/2025 (Assessment Year: 2018-19) Arvindkumar Becharbhai Patel NFAC, Delhi Vs. B/9, Pushparaj Apartment, Current Jurisdiction, Khatodra, Ward-1(2)(1), Surat-395002. Surat. [PAN : AFZPP2697C] (Appellant) .. (Respondent) Appellant by : Shri Mehul Shah, AR Respondent by: Shri Mukesh Jain, CIT. DR with Shri Ajay Uke, Sr.DR Date of Hearing 21.01.2026 Date of Pronouncement 22.01.2026 O R D E R PER DR. B.R.R. KUMAR, VICE-PRESIDENT:-

The captioned three appeal have been filed by the Assessee against the separate order all dated 18.07.2025 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.

2. On perusal of the record, we find that there was a delay in filing the appeals before the Ld. CIT(A). Since the assessee did not furnish sufficient cause for condonation of the delay, the Ld. CIT(A) dismissed the appeals in limini without dealing with the issues on merits. Before us, the Ld. Counsel for the assessee prayed that, given an opportunity, due compliance will be made before the Revenue authorities and all the necessary details, clarifications, and explanations would also be furnished to the Revenue authorities. Hence, in the interest of justice, we set aside the matters to the file of the Ld.CIT(A) for de novo to 841/Srt/2025 Asst. Year : 2018-19 - 2– 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.