YUVRAJSINH RAJENDRASINH RATHOD,BHARUCH vs. ITO, WARD 1(5), BHARUCH

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ITA 310/SRT/2025Status: HeardITAT Surat23 January 2026AY 2017-18Bench: DR. B.R.R. KUMAR (Vice President), MS. SUCHITRA KAMBLE (Judicial Member)2 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal, accepting the prayer, remanded the matter back to the file of the CIT(A) for proper compliance. The appeal was allowed for statistical purposes.

What were the facts?

The assessee did not submit documentary evidence for cash receipts of Rs. 17,15,222/- before the revenue authorities. The assessee's counsel requested an opportunity to make due compliance before the CIT(A).

What were the issues?

Non-submission of documentary evidence for cash receipts and the opportunity for fresh compliance before the lower appellate authority.

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

For Appellant: Shri Mayur Thakkar, C.A
For Respondent: Shri Ashish Kumar, Sr. D.R
Hearing: 19.01.2026Pronounced: 23.01.2026

O R D E R PER SUCHITRA KAMBLE, JUDICIAL MEMBER:-

Delay condoned

This is an appeal filed against the order dated 09-10-2024 passed by National Faceless Appeal Centre (NFAC), Delhi for assessment year 2017-18.

2.

The assesse has not submitted documentary evidences related to the cash receipts of Rs. 17,15,222/- in totality before the revenue authorities. The Ld. AR prayed that given an opportunity due compliance would be made before the ld. CIT(A). Accept in this prayer ld. A.R., the matter is hereby remanded back to the file of CIT(A).

4.

The appeal of the assessee is allowed for statistical purposes.

The order is pronounced in the open Court on 23.01.2026

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