JITENDRAKUMAR ARVINDBHAI PATEL ,SURAT V. ITO, WARD-1, BARDOLI

ITA 921/SRT/2024

AI Insights

The case involves two appeals filed by Jitendrakumar Arvindbhai Patel against the orders of the Commissioner of Income-Tax (Appeals), National Faceless Appeal Centre, Delhi, concerning the Assessment Year 2017-18. The appeals were related to the assessee's failure to provide necessary details and explanations regarding unexplained expenditure despite multiple opportunities given by the CIT(A). The CIT(A) had dismissed the appeals ex-parte based on the non-compliance of the assessee. The Tribunal, considering the circumstances, decided to remand the case for a fresh examination to ensure justice.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 831254 (ITAT-SURAT)
• Duration Of Justice: 1 year(s) 4 month(s) 26 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: 27-08-2024
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AJAY UKE
• Keywords: Set aside; Unexplained expenditure

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 Nos.921 & 922/Srt/2024 (Assessment Year: 2017-18) Jitendrakumar Arvindbhai Patel, At Post Nizar Goji, Ta. Bardoli, Bardoli HO, Surat-394601. [PAN : AOZPP2124H] Vs. Income Tax Officer, Ward-1/Ward-2, Bardoli. (Appellant) .. (Respondent) Appellant by : None 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 two appeal have been filed by the Assessee against the separate orders dated 07.08.2024 &18.07.2024 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 2017-18. 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 the source of unexplained expenditure. 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, upheld the action of the Assessing Officer and dismissed the appeal of the assessee as ex-parte. Hence, in the interest Printed from counselvise.com ITA No.921 & 922/Srt/2024 Asst. Year : 2017-18 - 2– of justice, we set aside the matters 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, both the appeal of the assessee are 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 1. The date on which the file goes to the Assistant Registrar for signature on the order 2. Date of Dispatch of the Order…………………………………… Printed from counselvise.com "