HEMA KEKUL CHOKSI,SURAT V. ITO, WARD 1(3)(1), SURAT

ITA 861/SRT/2025

AI Insights

The case involves Hema Kekul Choksi, the appellant, who appealed against the order of the Commissioner of Income-Tax (Appeals), National Faceless Appeal Centre, Delhi, for the Assessment Year 2012-13. The primary issue was the non-compliance of the assessee in providing necessary details and explanations during the appeal process, which led to the dismissal of her appeal as ex-parte by the CIT(A). The appellant's counsel argued that the notices were sent to an incorrect email ID, preventing compliance. The tribunal, considering the circumstances, decided to set aside the matter for a fresh examination by the CIT(A).

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 831758 (ITAT-SURAT)
• Duration Of Justice: 5 month(s) 4 day(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: 18-08-2025
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AJAY UKE
• Assessee Lawyers: RASESH SHAH

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.861/Srt/2025 (Assessment Year: 2012-13) Hema Kekul Choksi, 201, Happy Home Appartment, Umra B.O, Umra, Surat-395007. [PAN : AAOPC4833H] Vs. Income Tax Officer, Ward-1(3)(1), Surat. (Appellant) .. (Respondent) Appellant by : Shri Rasesh Shah, AR Respondent by: Shri Ajay Uke, Sr. DR Date of Hearing 21.01.2026 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 dated 30.01.2023 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 to furnish details, clarifications, and explanations to substantiate its claim. However, despite being granted sufficient opportunities, the assessee remained non-compliant and 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 as ex-parte. During the course of hearing before us, the Ld. Counsel for the assessee submitted that notices of hearing were sent on the wrong email ID of the assessee, therefore he could not comply with the notices and further prayed that, given an opportunity, due compliance would Printed from counselvise.com ITA No.861/Srt/2025 Asst. Year : 2012-13 - 2– be made before the Revenue authorities and would also furnish all the necessary details, clarifications and explanations before the revenue authorities. Considering the totality of the facts and in the interest of justice, we deem it appropriate to set-aside the matter to the Ld.CIT(A) for de novo adjudication. The assessee is directed to submit all relevant bank statements, documents and explanations before the Assessing Officer and to strictly 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 in the terms indicated above. The order is pronounced in the open Court on 23.01.2026. Sd/- Sd/- (SUCHITRA KAMBLE) (DR. B.R.R. KUMAR) JUDICIAL MEMBER VICE-PRESIDENT Surat; Dated 23 .01.2026 **mv (True Copy) 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 Printed from counselvise.com "