BANKIMCHANDRA BIPINCHANDRA KINKHABWALA,SURAT V. INCOME TAX OFFICE, WARD 1 (2) (6), SURAT, SURAT

ITA 1284/SRT/2024

AI Insights

This case involves an appeal by Bankimchandra Bipinchandra Kinkhabwala against an order passed by the Ld. Addl/JCIT(A)-6, Kolkata, which confirmed an addition of Rs.10,36,337 to the assessee's income for the Assessment Year 2010-11. The primary contention was the alleged failure of the Ld. CIT(A) to provide a reasonable and sufficient opportunity of being heard before passing an ex-parte order. The Tribunal noted that despite multiple opportunities given to the assessee to furnish necessary details and explanations, the assessee failed to do so, leading to the ex-parte decision by the Ld. CIT(A). However, in the interest of justice, the Tribunal decided to set aside the previous order and remand the case back to the Ld. CIT(A) for a fresh examination.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 832324 (ITAT-SURAT)
• Duration Of Justice: 1 year(s) 1 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-01-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: misc
• Appeal Filed On: 09-12-2024
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NAMITA PATEL
• Assessee Lawyers: KIRAN K. SHAH
• Keywords: Set aside; Opportunity of being heard

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT MS. SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. No. 1284/SRT/2024 (Assessment Year: 2010-11) Bankimchandra Bipinchandra Kinkhabwala, 17, Kartik Nagar Society, Opp. Patel Prakash Society, B/h. Navyug College, Rander Road, Surat-395009 [PAN : ADPPK 6881 K] Vs. Income Tax Officer, Ward-1(2)(6), Surat (Appellant) .. (Respondent) Appellant by : Shri Kiran K. Shah, CA Respondent by: Ms. Namita Patel, Sr DR Date of Hearing 19.01.2026 Date of Pronouncement 19.01.2026 O R D E R PER DR. B.R.R. KUMAR, VICE-PRESIDENT:- This appeal has been filed by the assessee against the order dated 14.11.2024 passed by the Ld. Addl/JCIT(A)-6, Kolkata (‘Ld. CIT (A)’ in short), under Section 250 of the Income-tax Act, 1961 (‘the Act’ in short) for Assessment Year 2010-11. 2. The assessee has raised following grounds of appeal: “1. On the facts and in circumstances of the case as well as on the subject, the Ld. Addl/JCIT(A)-6, Kolkata has erred in passing ex-parte order without giving reasonable and sufficient opportunity of being heard. 2. The. Addl/JCIT (A)-6, Kolkata has erred and was not just and proper on the facts of the case and in law in confirming the addition of Rs.10,36,337/-.” 3. On perusal of the records, it is observed that the assessee was afforded several opportunities of hearing to furnish details, clarifications, and explanations to substantiate his claim. However, despite being granted multiple opportunities, Printed from counselvise.com ITA No. 1284/SRT/2024 Bankimchandra Bipinchandra Kinkhabwala Vs. ITO Asst. Year : 2010-11 - 2– the assessee failed to furnish the requisite details or explanations before the Ld. CIT(A). Consequently, the Ld. CIT(A), based on the material available on record, upheld the action of the Assessing Officer and dismissed the appeal of the assessee by an ex-parte order. 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 set aside the order of the Ld. CIT(A) and restore the matter to the file of the Ld.CIT(A) for de novo adjudication. The assessee shall submit all the relevant bank statement/submission/document before the Ld.CIT(A) and comply with the notices issued by the revenue authorities without seeking any unnecessary adjournments. 4. In the result, the appeal of the assessee is allowed for statistical purposes. Heard, dictated and pronounced in the open Court today on 19.01.2026 Sd/- Sd/- (SUCHITRA KAMBLE) (DR. B.R.R. KUMAR) JUDICIAL MEMBER VICE-PRESIDENT Surat; Dated 19/01/2026 btk 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 , अिधकरण अपीलीय आयकर , /DR,ITAT, Surat, 6. गाडŊ फाईल / Guard file. आदेशानुसार/ BY ORDER, TRUE COPY सहायक पंजीकार (Asstt. Registrar) आयकर अपीलीय अिधकरण ITAT, Surat Printed from counselvise.com "