MORLIDHAR B VAMDOT,SURAT V. INCOME TAX OFFICER,CIRCLE 2(1)(1), SURTAT

ITA 1011/SRT/2025

AI Insights

This case involves an appeal by Morlidhar B. Vamdot against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, which had dismissed the appeal due to a delay in filing and insufficient cause for condonation of the delay. The Tribunal noted that the assessee had not complied during the proceedings before the Assessing Officer as well. The Tribunal, considering the request of the assessee's counsel to furnish all necessary details and clarifications, decided to set aside the CIT(A)'s order and remand the matter for fresh adjudication on merits.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 830798 (ITAT-SURAT)
• Duration Of Justice: 3 month(s) 28 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: 26-09-2025
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MUKESH JAIN
• Assessee Lawyers: RASESH SHAH
• Keywords: Set aside

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT MS SUCHITRA RAGHUNATH KAMBLE, JUDICIAL MEMBER I.T.A. No. 1011/SRT/2025 (Assessment Year: 2017-18) Morlidhar B. Vamdot, Kadodara, Palsana, Nanpura, HO Majura Gate, Surat - 395001 [PAN: AADFM9801C] Vs. ITO, Ward – 2(1)(1), Surat (Appellant) .. (Respondent) Appellant by : Shri Rasesh Shah, CA Respondent by: Shri Mukesh Jain, CIT-DR Date of Hearing 20.01.2026 Date of Pronouncement 23.01.2026 O R D E R PER DR. B.R.R. KUMAR, VICE-PRESIDENT: This appeal has been filed by the assessee against the order passed by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, [hereinafter referred to as “Ld. CIT(A)”] dated 29.07.2025, under section 250 of the Income-tax Act, 1961 [in short “the Act”] for 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 as not admitted. We further note that the assessee had not complied even during the proceedings before the Assessing Officer. Before us, the Ld. Counsel for the assessee prayed that, given an opportunity, all necessary details, clarifications, and explanations would 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 CIT(A) for fresh adjudication on merits. The assessee is directed to submit all the relevant bank Printed from counselvise.com ITA No. 1011/Srt/2025 Asst. Year: 2017-18 - 2– statement, submission and document before the Ld. CIT(A) 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. Sd/- Sd/- (SUCHITRA R. KAMBLE) (DR. B.R.R. KUMAR) JUDICIAL MEMBER VICE-PRESIDENT Surat; Dated 23.01.2026 **SAMANTA 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 (Dy./Asstt. Registrar) आयकर अपीलीय अिधकरण, ITAT, Surat raft comes to Printed from counselvise.com "