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

ITA 1236/SRT/2024

AI Insights

The case involves appeals filed by Abhishekkumar Maheshchandra Gupta against the orders of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, for the Assessment Years 2009-10 and 2010-11. The primary issue was the non-compliance of the assessee during the proceedings before both the Assessing Officer and the CIT(A). The Tribunal, considering the request of the assessee's counsel for a fair opportunity to present the case, decided to remand the matter back to the Assessing Officer for a fresh assessment.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 831708 (ITAT-SURAT)
• Duration Of Justice: 1 year(s) 2 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-01-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: misc
• Appeal Filed On: 21-11-2024
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NAMITA PATEL
• Assessee Lawyers: SURESH K. KABRA

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT MS SUCHITRA RAGHUNATH KAMBLE, JUDICIAL MEMBER I.T.A. Nos. 1236 & 1237/SRT/2024 (Assessment Years: 2009-10 & 2010-11) Abhishekkumar Maheshchandra Gupta, A-1104, Pioneer Dream, Vill – Vadod, Bamroli – Althan Road, Tirupati Circle, Surat - 395023 [PAN: AOXPG2418K] Vs. ITO, Ward – 2(2)(1), Surat (Appellant) .. (Respondent) Appellant by : Shri Suresh K. Kabra, CA Respondent by: Ms Namita Patel, Sr. DR Date of Hearing 20.01.2026 Date of Pronouncement 23.01.2026 O R D E R 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. 2. 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 Printed from counselvise.com ITA Nos.1236 & 1237/Srt/2024 Asst. Year: 2009-10 & 2010-11 - 2– 3. 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. Sd/- Sd/- (SUCHITRA R. KAMBLE) (DR. B.R.R. KUMAR) JUDICIAL MEMBER VICE-PRESIDENT Surat; Dated 23.01.2026 **SAMANTA आदेश की Ůितिलिप अŤेिषत/Copy of the Order forwarded to : 1. अपीलाथŎ / The Appellant 2. ŮȑथŎ / The Respondent. 3. संबंिधत आयकर आयुƅ / Concerned CIT 4. आयकर आयुƅ(अपील) / The CIT(A)- 5. िवभागीय Ůितिनिध, आयकर अपीलीय अिधकरण, / DR, ITAT, Surat 6. गाडŊ फाईल / Guard file. आदेशानुसार/ BY ORDER, // TRUE COPY // सहायक पंजीकार (Dy./Asstt. Registrar) आयकर अपीलीय अिधकरण/ ITAT, Surat raft comes to Printed from counselvise.com "