What did the Tribunal hold?

The Tribunal found no error in the CIT(A)'s order to remand the case back to the Assessing Officer for necessary verification and inquiry. Therefore, the order of the CIT(A) was affirmed.

What were the issues?

Whether the CIT(A) was justified in setting aside the assessment order and remanding the matter to the Assessing Officer for further inquiry.

Chhaganbhai Nanubhai Butani, Surat vs ITO | s.250 | ITAT Surat 2026

Income Tax Appellate Tribunal, SURAT BENCH, SURAT

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

For Appellant: Shri Rasesh Shah, AR

For Respondent: Shri Mukesh Jain, CIT. DR

Hearing: 21.01.2026Pronounced: 23.01.2026

IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT Ms SUCHITRA KAMBLE, JUDICIAL MEMBER & 1016/Srt/2025 (Assessment Years:2015-16 & 2017-18) Chhaganbhai Nanubhai Butani, Income Tax Officer, Vs. Plot No.50, Ward-3(3)(1), Ranchhognagar Raw House, Surat. Varachha Road, S.O Surat-395006. [PAN : BGYPB5691P] (Appellant) .. (Respondent) Appellant by : Shri Rasesh Shah, AR Respondent by: Shri Mukesh Jain, CIT. DR Date of Hearing 21.01.2026 Date of Pronouncement 23.01.2026 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 both dated 11.07.2025 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 Years 2015-16 & 2017-18.

The Assessing Officer made an addition of Rs.33.38 crores as undisclosed income of the assessee on a protective basis, owing to the filing of an application before the Settlement Commission. The Ld. CIT(A) set aside the assessment order and restored the matter to the file of the Assessing Officer with a direction to conduct necessary enquiries and verify the submissions filed by the assessee. Since no error can be found out in the order of the Ld.CIT(A) to remand the case to the Assessing Officer, we affirm the order of the Ld.CIT(A).

& 1016/Srt/2025 Asst. Years: 2015-16 & 2017-18 - 2– 3. The appeal of the assessee on this ground stands dismissed.

Since the facts and issues are identical for other assessment year, the above decision shall apply mutatis mutandis to the other appeal also. Thus, the appeal filed by the assessee is dismissed

In the result, the appeals by the assessee are dismissed in above terms.

The order is pronounced in the open Court on 23.01.2026.

Sd/- Sd/- (SUCHITRA KAMBLE) (DR. B.R.R. KUMAR) JUDICIAL MEMBER VICE-PRESIDENT (True Copy) Surat; Dated 23.01.2026 **mv आदेश की �ितिलिप अ�ेिषत/Copy of the Order forwarded to : अपीलाथ� / The Appellant 1. ��थ� / The Respondent. 2. संबंिधत आयकर आयु� / Concerned CIT 3. 4. आयकर आयु� ( ) अपील / The CIT(A)- 5. िवभागीय �ितिनिध , , अिधकरण अपीलीय आयकर /DR,ITAT, Surat, 6. गाड� फाईल / Guard file. आदेशानुसार/ BY ORDER, TRUE COPY सहायक पंजीकार (Asstt. Registrar) आयकर अपीलीय अिधकरण ITAT, Surat

……………………………………

CHHAGANBHAI NANUBHAI BUTANI,SURAT vs. INCOME TAX OFFICER, WARD3(3)(1), SURAT

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