JAI MAA KALI BASTRALAY,SURAT V. THE ACIT, CIRCLE-2(2), SURAT

ITA 912/SRT/2025

AI Insights

This case involves Jai Maa Kali Bastralay, the appellant, contesting an appellate order from the Commissioner of Income Tax (Appeals) - National Faceless Appeal Centre, Delhi, concerning the Assessment Year 2016-17. The primary issue was the non-compliance of the assessee in providing necessary details and explanations during the assessment process. Despite multiple opportunities granted by the CIT(A), the assessee failed to comply, leading to the dismissal of their appeal. The Tribunal, considering the circumstances, decided to set aside the CIT(A)'s order and remand the case back to the Assessing Officer for a fresh assessment, emphasizing the need for the assessee to comply fully with the procedural requirements.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 830805 (ITAT-SURAT)
• Duration Of Justice: 4 month(s) 26 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: 28-08-2025
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MUKESH JAIN
• Assessee Lawyers: SHAUNAK K ZAVERI
• 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.912/Srt/2025 (Assessment Year: 2016-17) Jai Maa Kali Bastralay, Shop No.113, Sugar Textile Market, Ring Road, Surat-395002. [PAN :AACFJ1642H] Vs. The Assistant Commissioner of Income Tax, Circle-2(2) Surat. (Appellant) .. (Respondent) Appellant by : Shri Shaunak K Zaveri, AR Respondent by: Shri Mukesh Jain, CIT. DR Date of Hearing 23.01.2026 Date of Pronouncement 23.01.2026 O R D E R PER DR. B.R.R. KUMAR, VICE-PRESIDENT:- This appeal is filed by the Assessee against the appellate order dated 30.06.2025 passed by the Commissioner of Income Tax (Appeals)National Faceless Appeal Centre, Delhi, relating to the Assessment Year 2016-17. 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 multiple 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, Printed from counselvise.com ITA No. 912/Srt/2025 Asst. Year : 2016-17 - 2– 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, due compliance would be made and all necessary details, clarifications, and explanations would be furnished to the Revenue authorities. We also find the assessee remained non-compliant and failed to submit the substantial document/evidence before the Assessing Officer. Hence, in the interest of justice, we set aside the order of the Ld. CIT(A) and restore the matter back to the file of the Assessing Officer for de novo assessment. The assessee shall submit all the relevant bank statement/submission/document before the Assessing Officer 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 23.01.2026. S /- Sd/- Sd/- (SUCHITRA KAMBLE) (DR. B.R.R. KUMAR) JUDICIAL MEMBER VICE-PRESIDENT (True Copy) (True Copy) Ahmedabad; Dated 23.01.2026 MV Printed from counselvise.com ITA No. 912/Srt/2025 Asst. Year : 2016-17 - 3– 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 "