RAJESH KUMAR MISHRA,VADODARA V. THE ITO, WARD-1(2)(2), VADODARA

ITA 550/AHD/2025

AI Insights

The case involves an appeal by Rajesh Kumar Mishra against the order of the Learned Commissioner of Income Tax (Appeals), which was dismissed for want of prosecution without discussing the merits of the case. The Tribunal found that the CIT(A) had not addressed the grounds of appeal raised by the assessee and had dismissed the appeal solely on procedural grounds. The assessee sought to introduce additional evidences including confirmations from parties, copies of PANs, bank statements, and sale invoices, which were deemed necessary for a just decision. The Tribunal allowed the admission of these additional evidences, subject to a monetary condition, and directed a fresh assessment by the Assessing Officer.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 839515 (ITAT-AHMEDABAD)
• Duration Of Justice: 11 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-02-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2020-2021
• Appeal Filed On: 12-03-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJIV GARG
• Assessee Lawyers: ALOK SHAH
• Keywords: Set aside; Additional evidence

Judgement Text

" आयकर अपीलीय अिधकरण, अहमदाबाद \u0011ायपीठ “ए“,अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD \u0015ी संजय गग\u001b, \u0011ाियक सद एवं \u0015ी नरे !साद िस\"ा, लेखा सद क े सम%। ] ] Before Shri Sanjay Garg, Judicial Member And Shri Narendra Prasad Sinha, Accountant Member आयकर अपील सं /ITA No.550/Ahd/2025 िनधा \u0010रण वष\u0010 /Assessment Year : 2020-21 Rajesh Kumar Mishra B-5, Ananddeep Society T.B. 13, Chhani Jakat Naka Vadodara – 390 024 (Gujarat) बनाम/ v/s. The Income Tax Officer Ward-1(2)(2) Vadodara – 390 007 \u0014थायी लेखा सं./PAN:AKZPM 140 Q (अपीलाथ'/ Appellant) (!( यथ'/ Respondent) Assessee by : Shri Alok Shah, CA Revenue by : Shri Rajiv Garg, Sr.DR सुनवाई की तारीख/Date of Hearing : 25/11/2025 घोषणा की तारीख /Date of Pronouncement: 23/02/2026 आदेश/O R D E R Per Sanjay Garg, Judicial Member: The present appeal has been preferred by the assessee against the order of the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘CIT(A)’] dated 15/01/2025 passed u/s.250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for the Assessment Year (AY) 2020-21. 2. At the outset, the Ld. Counsel for the assessee has brought our attention to the impugned order of the Ld. CIT(A) to submit the same as the Printed from counselvise.com ITA No.550/Ahd/2025 Rajesh Kumar Mishra vs. ITO Asst. Year : 2020-21 2 ex-parte order of the Ld. CIT(A). Further, the Ld. CIT(A) has not discussed the grounds of appeal raised by the assessee on merits, but simply dismissed the appeal of the assessee for want of prosecution. As per the settled law, the Ld. CIT(A) was supposed to decide each of the issue on merits. Further, the assessee has moved an application for admission of additional evidences also, wherein, it has been submitted that certain documents, such as, confirmation from parties, copies of PANs and bank statements and sale invoices, etc. are required to be furnished for just and proper decision of the case. 3. After considering the rival submissions, the application of the assessee for furnishing of additional evidences is hereby allowed, subject to payment of a cost of Rs.5,000/- to be deposited in the Prime Minister’s National Relief Fund. The impugned order of the Ld. CIT(A) is set aside and the matter is restored to the file of the Assessing Officer (AO) for de novo assessment. The assessee will produce the receipt of such deposit before the AO. Subject to fulfilment of the above condition, the AO will pass the assessment order afresh in accordance with law. Needless to say, that the AO will give proper and adequate opportunity to the assessee to furnish the details and evidences. 4. With the above observations, the appeal of the assessee is treated as allowed for statistical purposes. Order pronounced in the Open Court on 23 /02/2026. Sd/- Sd/- ( Narendra Prasad Sinha ) Accountant Member ( Sanjay Garg ) Judicial Member अहमदाबाद/Ahmedabad, िदनांक/Dated 23/02/2026 टी.सी.नायर, व.िन.स./T.C. NAIR, Sr. PS Printed from counselvise.com ITA No.550/Ahd/2025 Rajesh Kumar Mishra vs. ITO Asst. Year : 2020-21 3 आदेश की #ितिलिप अ$ेिषत/Copy of the Order forwarded to : 1. अपीलाथ% / The Appellant 2. #&थ% / The Respondent. 3. संबंिधत आयकर आयु' / Concerned CIT 4. आयकर आयु' ) अपील ( / The CIT(A)- 5. िवभागीय #ितिनिध , अिधकरण अपीलीय आयकर , सूरत /AR,ITAT, Surat/Ahmedabad. 6. गाड\u0010 फाईल / Guard file. आदेशानुसार/ BY ORDER, स&ािपत #ित //True Copy// सहायक पंजीकार (Asstt. Registrar) आयकर अपीलीय अिधकरण, ITAT,Surat/Ahmedabad 1. Date of dictation (dictation pad is attached with the file)) : 23.2.2026 2. Date on which the typed draft is placed before the Dictating Member. : 23.2.2026 3. Date on which the approved draft comes to the Sr.P.S./P.S : 4. Date on which the fair order is placed before the Dictating Member for pronouncement. : 5. Date on which fair order placed before Other Member : 6. Date on which the fair order comes back to the Sr.P.S./P.S. : 23.2.2026 7. Date on which the file goes to the Bench Clerk. : 23.2.2026 8. Date on which the file goes to the Head Clerk. : 9. The date on which the file goes to the Assistant Registrar for signature on the order. : 10. Date of Despatch of the Order : Printed from counselvise.com "