CHHAGANBHAI TIDABHAI SAKARIA,SURAT V. ITO, WARD-1(3)(1), SURAT

ITA 1427/SRT/2025

AI Insights

This case involves an appeal by Chhaganbhai Tidabhai Sakaria against the order of the Commissioner of Income Tax (Appeals), which upheld the action of the Assessing Officer due to the assessee's non-compliance and failure to provide necessary explanations and documents. The Tribunal noted the assessee's request for another opportunity to present his case and decided to set aside the CIT(A)'s order, remanding the case back to the Assessing Officer for a fresh examination.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 831725 (ITAT-SURAT)
• Duration Of Justice: 1 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-01-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 23-12-2025
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MUKESH JAIN
• Assessee Lawyers: HIREN M. DIWAN
• Keywords: Set aside

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. No. 1427/SRT/2025 (Assessment Year: 2016-17) Chhaganbhai Tidabhai Sakaria, 36, Adarsh Society, Near Adventist School, Athwalines, Surat - 395001 [PAN: ACIPP2275Q] Vs. ITO, Ward – 1(3)(1), Surat Jurisdictional AO: ITO, Ward – 1(3)(1), Surat (Appellant) .. (Respondent) Appellant by: Shri Hiren M. Diwan, CA Respondent by: Shri Mukesh Jain, CIT-DR Date of Hearing 22.01.2026 Date of Pronouncement 23.01.2026 O R D E R PER DR. B.R.R. KUMAR, VICE-PRESIDENT: This appeal has been filed by the assessee against the order passed by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, [hereinafter referred to as “Ld. CIT(A)”] dated 01.03.2024, under section 250 of the Income-tax Act, 1961 [in short “the Act”] for the Assessment Year 2017-18. 2. On perusal of the records, it is observed that the assessee was afforded sufficient opportunities of hearing given by the Assessing Officer, but the assessee failed to furnish requisite explanations and reply before the AO. Consequently, the Ld. CIT(A), based on the material available on record, upheld the action of the AO and dismissed the appeal of the assessee. We also find that the assessee remained non-compliant before the AO and failed to furnish Printed from counselvise.com ITA No.1427/Srt/2025 Asst. Year: 2016-17 - 2– requisite documentary evidence to substantiate his claim. Before us, the Ld. Counsel for the assessee prayed that one more opportunity may be given, all necessary details, clarifications, and explanations would be furnished before 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 AO for de novo adjudication. The assessee shall submit all the relevant details and documents before the AO 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 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. The Appellant 2. The Respondent. 3. Concerned CIT 4. The CIT(A)- 5. DR, ITAT, Surat 6. Guard file. आदेशानुसार/ BY ORDER, // TRUE COPY // सहायक पंजीकार (Dy./Asstt. Registrar) आयकर अपीलीय अिधकरण, ITAT, Surat Printed from counselvise.com "