KRUNAL RAJENDRA KANAKHARA,JAMNAGAR V. ITO WARD - 2(6), JAMNAGAR

ITA 812/RJT/2025

AI Insights

The case involves an appeal by Krunal Rajendra Kanakhara against an order passed by the Learned Commissioner of Income-tax Appeal Addl/JCIT(A)-2, Mumbai, concerning the assessment year 2015-16. The appeal was directed against an intimation order under section 143(1) of the Income Tax Act, 1961, which the assessee claimed contained an error. The assessee sought to submit documentary evidence to correct this error. Both parties agreed that the matter should be restored to the jurisdictional Assessing Officer for re-evaluation based on the new evidence. The Tribunal decided to set aside the order of the CIT(A) and remit the matter back to the Assessing Officer to adjudicate afresh on merits.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 829167 (ITAT-RAJKOT)
• Duration Of Justice: 1 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-01-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Rajkot
• Assessment Year: misc
• Appeal Filed On: 24-11-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: GOPI NATH CHAUBEY
• Assessee Lawyers: RAVINDRA MANEK
• Keywords: Set aside; Opportunity of being heard

Judgement Text

" आयकर अपीलीय अिधकरण,राजकोट Ɋायपीठ,राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH(SMC), RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.812/RJT/2025 िनधाŊरण वषŊ / Assessment Year: (2015-16) Krunal Rajendra Kanakhara, 401, Giriraj Apartment, 29/30 Digvijay Plot, Seth Bhagwandas Road, Jamnagar- 361 005 बनाम /Vs. Income Tax Officer, Ward-2(6), Jamnagar, Aaykar Bhawan, Jamnagar-Rajkot Highway, Jamnagar-361 007 ˕ायीलेखासं./जीआइआरसं./PAN/GIR No.: AMMPK 5188 R (Appellant) (Respondent) Appellant by : Shri Ravindra Manek, AR Respondent by : Shri Gopi Nath Chaubey, Sr. DR Date of Hearing : 24/12/2025 Date of Pronouncement : 16/01/2026 आदेश / O R D E R Per, Dr. Arjun Lal Saini, AM Captioned appeal filed by the assessee, pertaining to assessment year 2015-16, is directed against the order passed by Learned Commissioner of Income-tax Appeal Addl/JCIT(A)-2, Mumbai [in short “Ld.CIT(A)”] vide order dated 25.09.2025 u/s 250 of the Income Tax Act, 1961 (in short “the Act”). 2. At the outset itself, the ld. Counsel for the assessee submitted that there was an error in the intimation order passed u/s 143(1) of the Act. Therefore, Ld. Counsel for the assessee stated that assessee wants to submit some documentary evidence to correct the error in the intimation u/s 143(1) of the Act. Therefore, matter may be restored back to the file of jurisdictional Assessing Officer with a direction to admit the same, and correct the error as per law. 3. On the other hand, the Learned Senior DR for the Revenue, did not raise any objection if the matter is restored back to the file of jurisdictional Assessing Printed from counselvise.com ITA No. 812/Rjt/2025 Krunal R Kanakhara Page | 2 Officer and Jurisdictional Assessing Officer based on the documents and evidence submitted by the assessee, would adjudicate the issue in accordance with law. 4. I have heard both the parties and carefully gone through the submission put forth on behalf of the assessee along with the documents furnished and the case laws relied upon, and perused the fact of the case including the findings of the ld CIT(A) and other materials brought on record. I do not wish to make any comments on the merits of the grounds raised by the assessee, under consideration, however, I note that as per ld.Counsel for the assessee, there is an error in the intimation order passed u/s 143(1) of the Act, therefore, in the interest of justice, I restore the matter back to the file of jurisdictional Assessing Officer to correct the error and pass a speaking order after affording sufficient opportunity of being heard to the assessee, who in turn, is also directed to contest his stand forthwith. Therefore, I deem it fit and proper to set aside the order of the ld. CIT(A) and remit the matter back to the file of the jurisdictional Assessing Officer to adjudicate the issue afresh on merits. The assessee is also directed to file the relevant documents and evidences pertaining to error in the intimation under section 143(1) of the Act. For statistical purposes, the appeal of the assessee is treated as allowed. 5. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 16/01/2026. Sd/- (Dr. Arjun Lal Saini) लेखा सद˟/Accountant Member राजकोट /Rajkot //True Copy// िदनांक/ Date: 16/01/2026 आदेश कì ÿितिलिप अúेिषत/ Copy of the order forwarded to :  अपीलाथê/ The Appellant Printed from counselvise.com ITA No. 812/Rjt/2025 Krunal R Kanakhara Page | 3  ÿÂयथê/ The Respondent  आयकर आयुĉ/ CIT  आयकर आयुĉ(अपील)/ The CIT(A)  िवभागीय ÿितिनिध, आयकर अपीलीय आिधकरण, राजकोट/ DR, ITAT, RAJKOT  गाडª फाईल/ Guard File By order/आदेश से, सहायक पंजीकार आयकर अपीलीय अिधकरण ,राजकोट Printed from counselvise.com "