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Facts
The assessee filed an appeal before the CIT(A) after a delay. The CIT(A) dismissed the appeal in limine on the ground of limitation without condoning the delay and without adjudicating the grounds on merits. The assessee's appeal before the ITAT concerns the CIT(A)'s dismissal and other grounds related to the Assessing Officer's actions.
Held
The Tribunal held that the CIT(A) erred in dismissing the appeal solely on the ground of limitation without considering the merits. In the interest of justice, the matter was restored to the CIT(A) for fresh adjudication de novo after affording the assessee a reasonable opportunity of being heard.
Key Issues
Whether the CIT(A) erred in dismissing the appeal on limitation without adjudicating the merits, and consequential issues of book rejection and additions.
Sections Cited
145(3), 68, 69, 115BBE, 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
(Assessment Year: 2013-14) Amar Jewellers Pvt. Ltd., ACIT, Vs. 67-69, Mira Nagar Society, Opp. Circle 1(1)(1), Patel Samaj Bhawan Varachha Surat Road, Surat-395006 [PAN : AACCA 9180 A] (Appellant) .. (Respondent) Appellant represented by : Shri Rasesh Shah, AR Respondent represented by: Shri Mukesh Jain, CIT-DR Date of Hearing 20.01.2026 Date of Pronouncement 20.01.2026 O R D E R PER DR. B.R.R. KUMAR, VICE-PRESIDENT:-
This appeal has been filed by the assessee against the order dated 14.08.2025 passed by the Ld. Commissioner of Income Tax (Appeals)-11, Ahmedabad (‘Ld. CIT (A)’ in short), under Section 250 of the Income-tax Act, 1961 (‘the Act’ in short) for Assessment Year 2013-14.
The assessee has raised following grounds of appeal:-
“1. On the facts and circumstances of the case as well as law on the subject, the learned CIT(A) has erred in not condoning the delay in filing of appeal by the assessee and thereby has erred in dismissing the appeal.
2. On the facts and circumstances of the case as well as law on the subject, the learned assessing officer has erred in rejecting the books of accounts u/s. 145(3) of the Act.
3. On the facts and circumstances of the case as well as law on the subject, the learned assessing officer has erred in making addition of Rs. 29,94,000/- Amar Jewellers Pvt Ltd Vs. ACIT Asst. Year : 2013-14 - 2– on account of alleged unexplained income u/s. 68 r.w.s. 69 of the Income Tax Act, 1961.
4. On the facts and circumstances of the case as well as law on the subject, the learned assessing officer has erred in making addition of Rs. 91,87,29,655/- on account of alleged unexplained income u/s. 68 of the Act.
On the facts and circumstances of the case as well as law on the subject, the learned assessing officer has erred in not reducing the business income by Rs. 92,17,24,555/-taxed u/s. 115BBE and therefore erred in not setting off business loss against income so taxed.”
On perusal of the record, we find that the Ld. CIT(A) dismissed the appeal of the assessee in limine on the ground of limitation, without condoning the delay in filing the appeal, and without adjudicating the grounds raised by the assessee on merits. Considering the fact that the appeal was disposed of without examination of the issues on merits, and in the interest of justice, we deem it appropriate to restore the matter to the file of the Ld. CIT(A) for fresh adjudication de novo, in accordance with law, after affording the assessee a reasonable opportunity of being heard. The assessee is directed to file all necessary submissions and documents and to comply with the notices issued by the authorities, without seeking unnecessary adjournments.
In the result, the appeal of the assessee is allowed for statistical purposes.
This Order pronounced in Open Court on 20.01.2026