SACHI MOLDING SOLUTIONS PRIVATE LIMITED,VALSAD V. THE INCOME TAX OFFICER, TDS WARD-2, SURAT, SURAT

ITA 1356/SRT/2024

AI Insights

The case involves Sachi Molding Solutions Pvt. Ltd., the appellant, contesting an ex-parte order passed by the Commissioner of Income Tax (Appeals), which upheld the action of the Assessing Officer under sections 201(1) and 201(1A) of the Income-tax Act, 1961. The appellant argued that they did not receive any notice during the proceedings under the aforementioned sections, leading to an ex-parte decision. The Tribunal found that the appellant had been given sufficient opportunities to present their case but failed to do so, leading to the ex-parte order. However, in the interest of justice, the Tribunal decided to give the appellant another opportunity to present their case.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 832204 (ITAT-SURAT)
• Duration Of Justice: 1 year(s) 25 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: 27-12-2024
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AJAY UKE
• Assessee Lawyers: HIREN VEPARI
• Keywords: Set aside; TDS

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. 1356/SRT/2024 (Assessment Year: 2013-14) Sachi Molding Solutations Pvt. Ltd., Shed No.02, C-1/83, 100 Shed Area, GIDC, Vapi – 396195, Tal – Pardi, Dist - Valsad [PAN: AADCS0403K] Vs. ITO, TDS Ward – 2, Surat (Appellant) .. (Respondent) Appellant by : Shri Hiren Vepari, CA Respondent by: Shri Ajay Uke, Sr. 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: 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 21.11.2024, under section 250 of the Income-tax Act, 1961 [in short “the Act”] for the Assessment Year 2013-14. 2. During the course of hearing, before us, the assessee submitted that no notice received at the time of proceedings u/s 201(1)/201(1A), and the ld. CIT(A) has also passed an ex-parte order. 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 the Ld. 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 Printed from counselvise.com ITA No. 1356/Srt/2024 Asst. Year : 2013-14 - 2– 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 explanations would be furnished to the revenue authorities. 4. 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. 5. In the result, the appeal of the assessee is allowed for statistical purposes. The order is pronounced in the open Court on 22.01.2026. Sd/- Sd/- (SUCHITRA R. KAMBLE) (DR. B.R.R. KUMAR) JUDICIAL MEMBER VICE-PRESIDENT Surat; Dated .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 "