SHUBH LAXMI DEVELOPERS,SURAT V. THE INCOMETAX OFFICER, WARD 2(2)(1) SURAT., SURAT

ITA 893/SRT/2025

AI Insights

The case involves Shubh Laxmi Developers appealing against an order from 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 was the non-compliance of the assessee with notices during the assessment and appellate proceedings, leading to an ex parte order. The Tribunal, considering the request for another opportunity to present the case, decided to set aside the previous order and remand the case back to the Assessing Officer for a fresh examination, emphasizing the need for substantial justice.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 830814 (ITAT-SURAT)
• Duration Of Justice: 4 month(s) 28 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: 26-08-2025
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MUKESH JAIN
• Assessee Lawyers: HIREN R.VEPARI
• 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.893/Srt/2025 (Assessment Year: 2016-17) Shubh Laxmi Developers, TPS No.31, No.95 & 96. RS No.3 LP Savani Road, Adajan, Surat – 395009, Gujarat [PAN: ACBFS5652B] Vs. Income Tax Officer, Ward-2(2)(1), Surat (Appellant) .. (Respondent) Appellant by: Shri Hiren R. Vepari, CA Respondent by: Shri Mukesh Jain, CIT-DR Date of Hearing 22.01.2026 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. Delay condoned. 3. 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 as well as the appellate proceedings, nor did he respond to the notices issued by the AO and Ld. CIT(A), which resulted in the passing of the ex parte order. 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 Ld. CIT(A) and restore the matter to Printed from counselvise.com ITA No. 893/Srt/2025 Asst. Year: 2016-17 - 2– 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. Therefore, we deem it fit to impose a cost of Rs.10,000/- (Rupees ten thousand only) upon the assessee shall be paid to the “Prime Minister’s National Relief Fund” within 30 days from the date of receipt of this order, and proof of such payment shall be furnished before the Assessing Officer. 4. In the result, the appeal of the assessee is allowed for statistical purposes in the terms indicated above. 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 1. Date of dictation …words processed by Hon’ble VP on his PC on 17.10.2025……………. 2. Date on which the typed draft is placed before the Dictating Member …03.11.2025…………. 3. Other Member ……06.11.2025………. 4. Date on which the approved draft comes Printed from counselvise.com "