MANGALKARI DEVELOPERS,UMBERGAON V. ITO, NFAC

ITA 976/SRT/2024

AI Insights

The case involves Mangalkari Developers appealing against the decision of the Commissioner of Income Tax (Appeals) at the National Faceless Appeal Centre, Delhi, which had dismissed their appeal due to a delay in filing without sufficient cause. The original assessment year in question was 2017-18. The Tribunal noted that the assessee had also failed to comply during the assessment proceedings before the Assessing Officer. 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) 832218 (ITAT-SURAT)
• Duration Of Justice: 1 year(s) 4 month(s) 2 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: 20-09-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MUKESH JAIN
• Assessee Lawyers: CHETAN KHAKHKHAR
• 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.976/Srt/2024 (Assessment Year: 2017-18) Mangalkari Developers, RCS No.106/1/P1, Near Chandan Steel, Daheri, Near Old GIDC, Umergaon-396171. [PAN :ABCFM4430 B] Vs. The Income Tax Officer/NFAC, Delhi. (Appellant) .. (Respondent) Appellant by : Shri Chetan Khakhkhar, AR Respondent by: Shri Mukesh Jain, CIT. 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:- This appeal is filed by the Assessee against the appellate order dated 23.07.2024 passed by the Commissioner of Income Tax (Appeals)National Faceless Appeal Centre, Delhi, relating to the Assessment Year 2017-18. 2. On perusal of the record, we find that there was a delay in filing the appeal before the Ld. CIT(A). Since the assessee did not furnish sufficient cause for condonation of the delay, the Ld. CIT(A) dismissed the appeal in limini without dealing with the issues on merits. We further note that the assessee had not complied even during the assessment Printed from counselvise.com ITA No. 976/Srt/2024 Asst. Year : 2017-18 - 2– proceedings before the Assessing Officer. Before us, the Ld. Counsel for the assessee prayed that, given an opportunity, due compliance will be made before the revenue authorities and all necessary details, clarifications, and explanations would also be furnished to the Revenue authorities. 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 22.01.2026. S /- Sd/- Sd/- (SUCHITRA KAMBLE) (DR. B.R.R. KUMAR) JUDICIAL MEMBER VICE-PRESIDENT (True Copy) (True Copy) Ahmedabad; 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 Printed from counselvise.com "