SHREE KAILASH STONE QUARRY (FIRM),SURAT V. NATIONAL E-ASSESSMENT CENTRE, DELHI

ITA 886/SRT/2025

AI Insights

The case involves Shree Kailash Stone Quarry, the appellant, challenging an order passed by the National Faceless Appeal Centre (NFAC) / CIT(A) under section 250 of the Income Tax Act, 1961, for the assessment year 2022-23. The appellant was ex-parte before the CIT(A) due to their consultant's failure to inform them about the appeal's status. The Departmental Representative argued that the CIT(A) was correct in dismissing the appeal due to non-cooperation and lack of required documents from the assessee. However, the Tribunal, considering the circumstances, decided to provide another opportunity to the assessee to represent their case before the CIT(A).

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 777849 (ITAT-SURAT)
• Duration Of Justice: 1 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-10-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2022-2023
• Appeal Filed On: 22-08-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: J.K CHANDNANI
• Assessee Lawyers: RAJ SAH
• Keywords: Reasonable cause

Judgement Text

"1 IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, SURAT BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER I.T.A. No. 886/SRT/2025 Assessment Year: 2022-23 Shree Kailash Stone Quarry Fort Songadh Navagam, Fort Songadh Dist: Tapi Surat – 394670, Gujarat PAN – AAJFS9310C Vs ITO, Ward -1, Boardoli. (Appellant) (Respondent) Assessee by Shree Raj Sah, CA Revenue by Shri J.K Chandnani, Sr. DR Date of Hearing 06.10.2025 Date of Pronouncement 09.10.2025 ORDER Per: SHRI. SANDEEP GOSAIN, J.M.: The present appeal has been filed by the assessee challenging the impugned order dt. 24.06.2025 passed under section 250 of the Income Tax Act, 1961 (‘the Act’), by the National Faceless Appeal Centre (NFAC) / CIT(A) for the assessment year 2022-23. 2. From the records, we noticed that assessee was ex- parte before Ld. CIT(A) and in this regard Ld. AR submitted that assessee had engaged consultant who never informed the assessee with regard to pendency or progress of the Printed from counselvise.com 2 ITA No. 886/SRT/2025 Shree Kailash Stone Quarry, Mumbai. appeal pending before Ld. CIT(A) and because of this reason the assessee could not appear before Ld. CIT(A). 3. On the contrary the Ld. DR submitted that Ld. CIT(A) was right in dismissing the appeal as the assessee had not cooperated and has not furnished required documents to substantiate his case. Therefore while following the principles of nature justice the appeal was rightly rejected. 4. Be that as it may, without going into the merits of the issues raised by the assessee and taking into consideration the facts narrated before us and while taking a lenient view that, we find that there was reasonable cause, because of which assessee could not put effective representation before Ld. CIT(A). Hence the Bench is of the view that one more opportunity be given to the assessee to represent his case before Ld. CIT(A). Therefore considering the overall circumstances of the present case, we deem it proper to restore the matter back to the file of Ld. CIT(A) for deciding the appeal afresh by providing one more opportunity to the assessee. The assessee shall not seek any adjournment on frivolous grounds and shall remain cooperative during the course of proceedings. 5. Before parting, we make it clear that our decision to restore the matter back to the file of the Ld. CIT(A) shall in no way be construed as having any reflection or expression on the merits of the dispute, which shall be adjudicated by the Ld. CIT(A) independently in accordance with law. Printed from counselvise.com 3 ITA No. 886/SRT/2025 Shree Kailash Stone Quarry, Mumbai. 6. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on 09/10/2025 Sd/- Sd/- OM PRAKASH KANT SANDEEP GOSAIN ACCOUNTANT MEMBER JUDICIAL MEMBER Surat: Dated: 09/10/2025 KRK, Sr. PS. Copy of the order forwarded to: (1)The Appellant (2) The Respondent (3) The CIT (4) The CIT (Appeals) (5) The DR, I.T.A.T. True Copy By order (Asstt. Registrar) ITAT, Surat Printed from counselvise.com "