MUKESHKUMAR MANSUKHLAL SHAH,SURAT, GUJARAT V. CENTRAL CIRCLE 1,SURAT, SURAT, GUJARAT

ITA 444/SRT/2024

AI Insights

The case involves multiple appeals filed by Mukeshkumar Mansukhlal Shah against the orders of the Commissioner of Income-Tax (Appeals), National Faceless Appeal Centre, Delhi, concerning the Assessment Years 2010-11 and 2013-14 to 2019-20. The primary issue was the non-compliance of the assessee in furnishing necessary details and explanations during the assessment proceedings. The Income Tax Appellate Tribunal, Surat, noted the assessee's failure to provide required documentation at both the CIT(A) and Assessing Officer levels. Consequently, the Tribunal decided to remand the matter back to the Assessing Officer for a de novo assessment, granting the assessee another opportunity to present the necessary information.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 832213 (ITAT-SURAT)
• Duration Of Justice: 1 year(s) 9 month(s) 8 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: 13-04-2024
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MUKESH JAIN
• Assessee Lawyers: ASHISH MODI
• Keywords: Set aside; Corroborative evidences

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.438 to 444/Srt/2024 (Assessment Years: 2013-14 to 2019-20) & ITA Ns.456/Srt/2024 (Assessment Year: 2010-2011) Mukeshkumar Mansukhlal Shah, 7-D Shiromani Apartment, Near Radiant School, Piplod, Surat-395007. [PAN : BBZPS5611L] Vs. ACIT/DCIT, Central Circle-1, Surat. (Appellant) .. (Respondent) ITA Ns.374/Srt/2024 (Assessment Year: 2010-2011) DCIT, Central Circle-1, Surat. Vs. Mukeshkumar Mansukhlal Shah, 7-D Shiromani Apartment, Near Radiant School, Piplod, Surat-395007. [PAN : BBZPS5611L] (Appellant) .. (Respondent) Appellant by : Shri Ashish Modi, AR Respondent by: Shri Mukesh Jain, CIT. DR Date of Hearing 19.01.2026 Date of Pronouncement 22.01.2026 O R D E R PER DR. B.R.R. KUMAR, VICE-PRESIDENT:- The captioned appeals have been filed by the Assessee against the separate orders of by the Ld. Commissioner of Income-Tax (Appeals), National Faceless Printed from counselvise.com ITA No. 438/Srt/2024 with others Asst. Year : 2013-14 - 2– Appeal Centre (NFAC), Delhi (“the CIT(A) in short), under Section 250 of the Income-tax Act, 1961 (“the Act”), relating to the Assessment Years 2010-11 and 2013-14 to 2019-20. Since the issues raise in all these appeals are common and identical, the same are being disposed of by this common order. 2. On perusal of the records, it is observed that the assessee was afforded adequate opportunities of hearing to furnish details, clarifications, and explanations to substantiate its claims in these appeals pertaining to the relevant assessment years. However, despite being granted sufficient 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 appeals of the assessee. We further observe that the assessee also failed to submit any details or supporting evidence even before the Assessing Officer. During the course of hearing before us, the Ld. Counsel for the assessee prayed that, if one more opportunity is granted, the assessee would furnish all the necessary details, clarifications, and explanations before the revenue authorities. The Ld. Counsel, suo motu, agreed compensation to the Revenue amounting to Rs.25,000/- in each appeal. Considering the totality of the facts and in the interest of justice, we deem it appropriate to remand the matter to the file of the Assessing Officer for conducting the assessment de novo. The assessee is directed to submit all relevant bank statements, documents, and explanations before the Assessing Officer and to strictly comply with the notices issued by the revenue authorities without seeking any unnecessary adjournments. ITA No.374/SRT/2024 for AY 2010-11(Appeal by the Revenue) 3. Since the assessee’s appeal has been set aside to the file of the Assessing Officer, the Revenue’s appeal is also remanded to the file of the Assessing Officer. Printed from counselvise.com ITA No. 438/Srt/2024 with others Asst. Year : 2013-14 - 3– 4. In the combined result, the appeals of the assessee as well as the appeal of the Revenue are allowed for statistical purposes The order is pronounced in the open Court on 22.01.2026. Sd/- (SUCHITRA KAMBLE) Sd/- (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. Date of dictation …words processed by Hon’ble VP on his PC on 17.10.2025……………. 2. Date on which the typed draft is placed before the Dictating Member …03.11.2025…………. 3. Other Member ……06.11.2025………. 4. Date on which the approved draft comes to Printed from counselvise.com "