What did the Tribunal hold?

The Tribunal restored the matter back to the Assessing Officer for de novo assessment, allowing the assessee to submit all relevant documents. The assessee was directed to comply with the proceedings without unnecessary adjournments.

The assessee did not comply with the proceedings before the Assessing Officer and the CIT(A). Before the ITAT, the assessee sought an opportunity to furnish all necessary details and explanations.

What were the issues?

Non-compliance during assessment and appeal proceedings, and the need for de novo assessment.

Abhishekkumar Maheshchandra Gupta vs ITO | ITAT Surat 2026

Income Tax Appellate Tribunal, SURAT BENCH, SURAT

Before: DR. B.R.R. KUMAR, VICE-MS SUCHITRA RAGHUNATH KAMBLE

For Appellant: Shri Suresh K. Kabra, CA

For Respondent: Ms Namita Patel, Sr. DR

Hearing: 20.01.2026Pronounced: 23.01.2026

PER DR. B.R.R. KUMAR, VICE-PRESIDENT:

These appeals have been filed by the assessee against the orders passed by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, [hereinafter referred to as “Ld. CIT(A)”] dated 13.11.2024 and 14.11.2024 under section 250 of the Income-tax Act, 1961 [in short “the Act”] for the Assessment Years 2009-10 and 2010-11 respectively.

We note that the assessee had not complied during the proceedings before the Assessing Officer as well as before the Ld. CIT(A). 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 restore the matter back to the file of the Assessing Officer for de novo assessment. The assessee shall submit all the relevant bank statement / submission / document before the Assessing Officer and comply with the proceedings by the revenue authorities without seeking any unnecessary adjournments

ITA Nos.1236 & 1237/Srt/2024 Asst. Year: 2009-10 & 2010-11 - 2–

In the result, the appeals of the assessees are allowed for statistical purposes. The order is pronounced in the open Court on 23.01.2026. (SUCHITRA R. KAMBLE) VICE-PRESIDENT Surat; Dated 23.01.2026 **SAMANTA आदेश की "ितिलिप अ"ेिषत/Copy of the Order forwarded to : अपीलाथ" / The Appellant

""थ" / The Respondent. 2. संबंिधत आयकर आयु" / Concerned CIT 3. 4. आयकर आयु"(अपील) / The CIT(A)- 5. िवभागीय "ितिनिध, आयकर अपीलीय अिधकरण, / DR, ITAT, Surat गाड" फाईल / Guard file. 6. आदेशानुसार/ BY ORDER, ////

सहायक पंजीकार (Dy./Asstt.

ABHISHEKKUMAR MAHESHCHANDRA GUPTA,SURAT vs. ITO, WARD 2(2)(1), SURAT

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