JAYSUKHBHAI GOBARBHAI SAVALIA,SURAT V. ITO, WARD 3(3)(1), SURAT

ITA 271/SRT/2025

AI Insights

The case involves three appeals filed by the assessee, Jaysukhbhaai Gobarbhai Savalia, against the orders passed by the National Faceless Appeal Centre (NFAC), Delhi, for the assessment years 2015-16 to 2017-18. The appeals were heard together for convenience. For ITA No.269/SRT/2025, the Tribunal found the appeal to be infructuous as the relief sought by the assessee had already been granted in the assessment order dated 29.05.2023. In ITA No.270/SRT/2025, the matter was set aside to the AO for a fresh assessment, and the assessee was granted the liberty to raise additional grounds. ITA No.271/SRT/2025 was allowed based on the decision in ITA No.270/SRT/2025 due to identical circumstances except for variance in figures.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 780064 (ITAT-SURAT)
• Duration Of Justice: 7 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-10-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2017-2018
• Appeal Filed On: 28-02-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MUKESH JAIN
• Assessee Lawyers: RASESH SHAH; CAR
• Keywords: Set aside

Judgement Text

"1 IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER I.T.A. Nos. 269 to 271/SRT/2025 Assessment Years: 2015-16 to 2017-18 Jaysukhbhaai Gobarbhai Savalia 32, Balaji Society, Balaji Niwas, L.H. Road, Varachha, Surat–395 006 PAN – ANDPS 7989 J Vs NFAC, Delhi (current jurisdiction Income Tax Officer, Ward – 3(3)(1), Surat, Aaykar Bhawan, Anvil Business Center, Adajan, Surat-395 007 (Appellant) (Respondent) Assessee by Shree Rasesh Shah, CAR Revenue by Shri Mukesh Jain, CIT. DR Date of Hearing 07.10.2025 Date of Pronouncement 09.10.2025 ORDER Per: SHRI. SANDEEP GOSAIN, J.M.: These three appeals have been filed by the assessee challenging the separate impugned orders all dated 16.12.2024 passed under section 250 of the Income Tax Act, 1961 (‘the Act’), by the National Faceless Appeal Centre (NFAC), Delhi/Commissioner of Income-tax(Appeals) for the assessment years 2015-16 to 2017-18. With the consent of both parties, all the appeals were clubbed, heard together and a common order is passed for the sake of convenience and brevity. Printed from counselvise.com 2 ITA Nos. 269-271/SRT/2025 (AYs: 15-16 to 17-18) Jaysukbhai G Savalia 2. First we take up ITA No.269/SRT/2025 for AY 2015- 16. At the very outset, we notice that AO has already given relief sought for by the assessee while passing the assessment order dated 29.05.2023. In view of this fact, the appeal filed by the assessee has become infructuous. Therefore, the same stands dismissed at this stage. 3. In the result, appeal filed by the assessee stands dismissed as infructuous. 4. Now coming to assessee’s appeal bearing ITA No.270/SRT/2025 for AY2016-17. At the outset, we notice that Ld. CIT(A) had already set aside the matter back to the file of AO with a direction to make fresh assessment after considering all the facts of the case. At this stage, Ld. AR for the assessee has pressed legal ground and submitted that liberty be accorded to the assessee to raise this legal ground before the AO also. Keeping in view the request of Ld. AR and after hearing both the parties, we are of the view that since the matter has already been set aside to the file of AO to make fresh assessment. Therefore, liberty is granted to the assessee to raise any other grounds including legal ground before the AO and in case any legal ground is raised before the AO, then in the eventuality AO is directed to adjudicate the same on merits. Needless to mention after allowing reasonable opportunity of hearing to the assessee during set aside proceedings. It is, ordered accordingly. Printed from counselvise.com 3 ITA Nos. 269-271/SRT/2025 (AYs: 15-16 to 17-18) Jaysukbhai G Savalia 5. In the result, appeal of assessee is allowed for statistical purposes. 6. Coming to ITA No.271/SRT/2025 for AY 2017-18. As the facts and circumstances in these appeals are identical to ITA No.270/SRT/2025 for AY 2016-17 (except variance in figures) therefore the decision in ITA No.270/SRT/2025 would apply mutatis mutandis in this appeal also. Accordingly, grounds of appeal raised by the assessee are allowed for statistical purposes. 7. In the result, appeals filed by the assessee are allowed for statistical purposes. 8. In combine result, asessee’s appeal ITA No.269/SRT/2025 is dismissed as infructuous whereas ITA Nos. 270 and 271/SRT/2025 are allowed for statistical purposes. Order pronounced in the open court on 09/10/2025 Sd/- Sd/- (OM PRAKASH KANT) (SANDEEP GOSAIN) (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) Surat: Dated: 09/10/2025 Outsourcing Sr. PS. Printed from counselvise.com "