PASHVANATH RESIDENCY CO-OP. HOUSING SOCIETY LTD,NAVSARI V. ITO, WARD-4, NAVSARI

ITA 1/SRT/2026

AI Insights

This case involves an appeal by Pashvanath Residency Co-op Housing Society Ltd against a penalty order under section 271D of the Income Tax Act, issued by the Income Tax Officer, Ward-4, Navsari, for the assessment year 2015-16. The appeal was initially heard by the National Faceless Appeal Centre (NFAC), Delhi, which passed an order on 09-11-2025. The assessee's representative requested a remand to the CIT(A) due to non-response to notices at the earlier stage. The Income Tax Appellate Tribunal, Surat, decided to remand the case back to the CIT(A) for a thorough re-examination, emphasizing the need for adherence to the principles of natural justice.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 831249 (ITAT-SURAT)
• Duration Of Justice: 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-01-2026
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: misc
• Appeal Filed On: 02-01-2026
• Laws Referred To: Section 271D of the Income Tax Act
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: NAMITA PATEL
• Assessee Lawyers: KIRAN K. SHAH
• Keywords: Principle of natural justice

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL SURAT “SMC” BENCH, SURAT BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. No. 1/SRT/2026 (Assessment Year: 2015-16) Pashvanath Residency Co-op Housing Society Ltd. Pashvanath Residency, Shantadevi Road, Navsari-396445 PAN : AADAP1405C Vs. The ITO, Ward-4, Navsari (Appellant) .. (Respondent) Appellant by : Shri Kiran K. Shah, C.A. Respondent by: Ms. Namita Patel, Sr. D.R. Date of Hearing 19.01.2026 Date of Pronouncement 21.01.2026 O R D E R PER SUCHITRA KAMBLE, JUDICIAL MEMBER:- This is an appeal filed against the order dated 09-11-2025 passed by National Faceless Appeal Centre (NFAC), Delhi for assessment year 2015-16. 2. The assessing Officer has passed penalty order u/s. 271D and at this stage before the CIT(A),the assessee has not responded to notices. Therefore, the ld. A.R. prayed that the matter may be remanded back to the file of ld. CIT(A) for proper adjudication. 3. We have heard both the parties and perused the material available on record. Since the order of the CIT(A) is ex-parte, it shall be remanded back to the file of the CIT(A) for proper adjudication of the issues contested. Needless to say, the Printed from counselvise.com ITA No. 1/Srt/2026 Pashvanath Residency Co-op Housing Society Ltd. Vs. ITO Asst. Year : 2015-16 - 2– assessee be given opportunity of hearing by following principles of natural justice. 4. In the result, the appeal of the assessee is partly allowed for statistical purposes. The order is pronounced in the open Court on 21.01.2026Sd/ Sd/- Sd/- (DR. B.R.R. KUMAR) (SUCHITRA KAMBLE) VICE-PRESIDENT JUDICIAL MEMBER Surat; Dated 21/01/2026 ak आदेश की \u0007ितिलिप अ ेिषत/ / / /Copy of the Order forwarded to : 1. अपीलाथ\u0011 / The Appellant 2. \u0007\u0012थ\u0011 / The Respondent. 3. संबंिधत आयकर आयु\u001a / Concerned CIT 4. आयकर आयु\u001a ) ) ) ) अपील ( ( ( ( / The CIT(A)- 5. िवभागीय \u0007ितिनिध , , , , आयकर अपीलीय अिधकरण , , , , /DR,ITAT, Surat, 6. गाड! फाईल / / / / Guard file. आदेशानुसार/ BY ORDER, TRUE COPY सहायक पंजीकार (Asstt. Registrar) आयकर अपीलीय अिधकरण ITAT, Surat Printed from counselvise.com "