BHARATBHAI JAYANTILAL THAKKAR,SURAT V. ITO, WARD 1 (3)(1), SURAT

ITA 156/SRT/2025

AI Insights

The case involves Bharatbhai Jayantilal Thakkar, the appellant, contesting an order from the Commissioner of Income-Tax (Appeals), National Faceless Appeal Centre, Delhi, which upheld the Assessing Officer's decision regarding unexplained money for the Assessment Year 2012-13. The appellant had multiple opportunities to provide necessary details and explanations but failed to comply, leading to the dismissal of his appeal by the CIT(A). The Tribunal, considering the appellant's request for another opportunity to present his case, decided to remand the matter back to the CIT(A) for a fresh examination.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 832220 (ITAT-SURAT)
• Duration Of Justice: 11 month(s) 9 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: 13-02-2025
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AJAY UKE
• Assessee Lawyers: SURESH K KABRA
• 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 No.156/Srt/2025 (Assessment Year: 2012-13) Bharatbhai Jayantilal Thakkar, Flat No.C-806, Shikha Apt. Samarth Park, Nr.Bhulka Bhawan School, Adajan Road, Surat-395003. [PAN : AAWPT9641 G] Vs. Income Tax Officer, Ward-1(3)(1), Surat. (Appellant) .. (Respondent) Appellant by : Shri Suresh K Kabra, AR Respondent by: Shri Ajay Uke, Sr. DR Date of Hearing 20.01.2026 Date of Pronouncement 22.01.2026 O R D E R PER DR. B.R.R. KUMAR, VICE-PRESIDENT:- The captioned appeal has been filed by the Assessee against the order dated 22.08.2023 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 2012-13. 2. On perusal of the records, it is observed that the assessee was afforded several opportunities of hearing on 06.01.2021, 18.07.2022, 27.07.2022, 11.08.2022, 29.08.2022, 08.09.2022 & 28.07.2023 to furnish details, clarifications, and explanations to substantiate the source of unexplained money. However, despite being granted multiple opportunities, the assessee remained non-compliant and failed to furnish the requisite details or explanations before the Ld. CIT(A). Consequently, Printed from counselvise.com ITA No. 156/Srt/2025 Asst. Year : 2012-13 - 2– 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. 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 matter to the file of the Ld.CIT(A) for de novo 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 result, the appeal of the assessee is 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 f dictation …words processed by Hon’ble VP on his PC on 17.10.2025……………. 1. Date on which the typed draft is placed before the Dictating Member …03.11.2025…………. Printed from counselvise.com "