ARVINDKUMAR BECHARBHAI PATEL,SURAT V. ITO, WARD-1(2) (1), SURAT

ITA 840/SRT/2025

AI Insights

The case involves three appeals filed by the assessee, Arvindkumar Becharbhai Patel, against the orders of the Ld. Commissioner of Income-Tax (Appeals), National Faceless Appeal Centre, Delhi, for the Assessment Year 2018-19. The appeals were initially dismissed by the CIT(A) due to a delay in filing, as the assessee failed to provide sufficient cause for the delay. The Tribunal, considering the circumstances and the request for a fair opportunity to present the case, decided to set aside the CIT(A)'s decision and remand the matter for a fresh evaluation on merits.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 831351 (ITAT-SURAT)
• Duration Of Justice: 5 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-01-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 08-08-2025
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MUKESH JAIN
• Assessee Lawyers: MEHUL SHAH
• Keywords: Set aside

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT Ms SUCHITRA KAMBLE, JUDICIAL MEMBER ITA Nos.839 to 841/Srt/2025 (Assessment Year: 2018-19) Arvindkumar Becharbhai Patel B/9, Pushparaj Apartment, Khatodra, Surat-395002. [PAN : AFZPP2697C] Vs. NFAC, Delhi Current Jurisdiction, Ward-1(2)(1), Surat. (Appellant) .. (Respondent) Appellant by : Shri Mehul Shah, AR Respondent by: Shri Mukesh Jain, CIT. DR with Shri Ajay Uke, Sr.DR Date of Hearing 21.01.2026 Date of Pronouncement 22.01.2026 O R D E R PER DR. B.R.R. KUMAR, VICE-PRESIDENT:- The captioned three appeal have been filed by the Assessee against the separate order all dated 18.07.2025 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 Year 2018-19. 2. On perusal of the record, we find that there was a delay in filing the appeals before the Ld. CIT(A). Since the assessee did not furnish sufficient cause for condonation of the delay, the Ld. CIT(A) dismissed the appeals in limini without dealing with the issues on merits. Before us, the Ld. Counsel for the assessee prayed that, given an opportunity, due compliance will be made before the Revenue authorities and all the necessary details, clarifications, and explanations would also be furnished to the Revenue authorities. Hence, in the interest of justice, we set aside the matters to the file of the Ld.CIT(A) for de novo Printed from counselvise.com ITA Nos. 839 to 841/Srt/2025 Asst. Year : 2018-19 - 2– adjudication. The assessee shall submit all the relevant bank statement/evidence/document before the Ld.CIT(A) and comply with the notices issued by the revenue authorities without seeking any unnecessary adjournments. 3. In the combined result, all the three appeal of the assessee are allowed for statistical purposes. The order is pronounced in the open Court on 22.01.2026. Sd/- Sd/- (SUCHITRA KAMBLE) (DR. B.R.R. KUMAR) JUDICIAL MEMBER VICE-PRESIDENT (True Copy) Surat; Dated 22.01.2026 **mv 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 (Asstt. Registrar) आयकर अपीलीय अिधकरण ITAT, Surat 1. Date of dictation …words processed by Hon’ble VP on his PC on 17.10.2025……………. 2. Date on which the typed draft is placed before the Dictating Member …03.11.2025………………………… Printed from counselvise.com "