NILESH RAMESHBHAI DESAI,VALSAD V. ITO, WARD -4, NAVSARI

ITA 537/SRT/2025

AI Insights

This case involves an appeal by Nilesh Rameshbhai Desai against the order of the Commissioner of Income Tax (Appeals), which was passed under section 250 of the Income-tax Act, 1961 for the Assessment Year 2012-13. The primary issue was the non-compliance of the assessee in providing necessary explanations and documents during the hearings. The Commissioner of Income Tax (Appeals) dismissed the appeal ex-parte due to the assessee's failure to respond adequately. The Tribunal, considering the circumstances and the request for another opportunity to present the case, decided to set aside the previous order and remand the case back to the Assessing Officer for a fresh examination.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 831735 (ITAT-SURAT)
• Duration Of Justice: 8 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-01-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: misc
• Appeal Filed On: 05-05-2025
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NAMITA PATEL
• Assessee Lawyers: PARIN 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. 537/SRT/2025 (Assessment Year: 2012-13) Nilesh Rameshbhai Desai, Opp Azad Sadan, Andheshwar Road, Amalsad, Valsad - 396310 [PAN: AKDPD4093M] Vs. ITO, Ward – 4, Navsari (Appellant) .. (Respondent) Appellant by : Shri Parin Shah, CA Respondent by: Ms Namita Patel, Sr. 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 26.06.2023, under section 250 of the Income-tax Act, 1961 [in short “the Act”] for the Assessment Year 2012-13. 2. Delay condoned. 3. On perusal of the records, it is observed that the assessee was afforded sufficient opportunities of hearing given to the appellant, but the assessee failed to furnish requisite explanations and reply before theLd. CIT(A). Consequently, the Ld. CIT(A), based on the material available on record, upheld the action of the AO and dismissed the appeal of the assessee as ex-parte. We also find that the assessee remained non-compliant before the Ld. CIT(A) and failed or furnish any documentary evidence to substantiate his claim. Before us, the Ld. Counsel for the assessee prayed that one more opportunity may be given, all necessary details, clarifications, and Printed from counselvise.com ITA No. 537/Srt/2025 Asst. Year: 2012-13 - 2– 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 to the file of the AO for de novo adjudication. The assessee shall submit all the relevant details and documents before the AO and comply with the notices issued by the revenue authorities without seeking any unnecessary adjournments. 4. 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; Dated23.01.2026 **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 "