SAURABH SUSHILKUMAR NEVATIA,SURAT V. ITO, WARD 1(3)(5) NEW ITO, WARD 1(3)(1), SURAT

ITA 421/SRT/2025

AI Insights

The case involves an appeal by Saurabh Sushilkumar Nevatia 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 2016-17. The primary issue arose due to the assessee's non-compliance with notices during the assessment, leading to an ex-parte order. The CIT(A) dismissed the appeal without considering a delay of 137 days. The Tribunal, considering the request for another opportunity to present the case, decided to set aside the CIT(A)'s order and remand the case back to the Assessing Officer for a fresh examination.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 830795 (ITAT-SURAT)
• Duration Of Justice: 9 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-01-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 09-04-2025
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AJAY UKE
• Assessee Lawyers: RAMESH MALPANI
• Keywords: Set aside; Opportunity of being heard

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 ITA No.421/Srt/2025 (Assessment Year: 2011-12) Saurabh Sushilkumar Nevatia, B/3-1101, Nandini, Near Rajeshwar Hospital, Vesu, Surat - 395007 [PAN: AELPN2816A] Vs. ITO, Ward – 1(3)(1), Surat Old: ITO, Ward – 1(3)(6), Surat (Appellant) .. (Respondent) Appellant by: Shri Ramesh Malpani, CA Respondent by: Shri AjayUke, Sr. DR Date of Hearing 23.01.2026 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 dated 22.05.2024 passed by the Ld. Commissioner of Income-Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, [In short, “the CIT(A)] under Section 250 of the Income-tax Act, 1961 (“the Act”) for the Assessment Year 2016-17. 2. We have considered the rival submissions and carefully examined the material available on record. It is observed that the assessee did not comply with the notices issued during the assessment, which resulted in the passing of the ex-parte order. We note that the Ld. CIT(A) did not consider the delay of 137 days and dismissed the appeal without merit of the case. The Ld. AR of the assessee requested that one more opportunity may be given to plead the case before the lower authorities. In the interest of substantial justice, we are of the considered opinion that the assessee deserves one more opportunity to represent his case. Accordingly, we set aside the impugned order passed by the Printed from counselvise.com ITA No.421/Srt/2025 Asst. Year: 2011-12 - 2– Ld. CIT(A) and restore the matter to the file of the Assessing Officer for de novo adjudication in accordance with law, after affording due and reasonable opportunity of being heard to the assessee. The assessee is directed to furnish relevant details and explanation before the Assessing Officer without seeking unnecessary adjournment. 3. In the result, 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 Ahmedabad; Dated 23.01.2026 **SAMANTA आदेश की Ůितिलिप अŤेिषत/Copy of the Order forwarded to : 1. The Appellant 2. The Respondent. 3. Concerned CIT 4. The CIT(A)- 5. DR, ITAT, Surat 6. Guard file. आदेशानुसार/ BY ORDER, // TRUE COPY // सहायक पंजीकार (Dy./Asstt. Registrar) आयकर अपीलीय अिधकरण/ ITAT, Surat Printed from counselvise.com "