SONALBEN AMITKUMAR RANA,PANCHAMAHAL V. DCIT, CENTRAL CIRCLE- 1, BARODA, BARODA

ITA 1986/AHD/2025

AI Insights

The case involves an appeal by Sonalben Amitkumar Rana, a Non-Resident Indian (NRI), against an ex-parte order from the CIT(A), National Faceless Appeal Centre, Delhi, concerning the Assessment Year 2018-2019. The appeal was heard by the Income Tax Appellate Tribunal, Ahmedabad, where the assessee's counsel argued that due to her residence in Kuwait during the appellate proceedings, she was unable to present her case, leading to an ex-parte decision. The Departmental Representative supported the CIT(A)'s findings. The Tribunal, considering the circumstances, decided to set aside the CIT(A)'s order and remand the case for a fresh hearing on merits.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 826818 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-01-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2018-2019
• Appeal Filed On: 17-10-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MAMTA SINGH
• Assessee Lawyers: CHETAN AGARWAL
• Keywords: Set aside

Judgement Text

" आयकर अपीलीय अिधकरण, अहमदाबाद \u0013ायपीठ एस.एम.सी’, अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD \u001aी संजय गग , \u0013ाियक सद क े सम!। Before Shri Sanjay Garg, Judicial Member आयकर अपील सं /ITA No.1986/Ahd/2025 िनधा \u000fरण वष\u000f /Assessment Year : 2018-19 Sonalben Amitkumar Rana Jawaharbag Vardhari Road Lunawada Panchmahal – 389 230 बनाम/ v/s. The DCIT Central Circle-1 Baroda \u0013थायी लेखा सं./PAN: CDJPR 1439 L (अपीलाथ$/ Appellant) (%& यथ$/ Respondent) Assessee by : Shri Chetan Agarwal, AR Revenue by : Smt. Mamta Singh, Sr.DR सुनवाई की तारीख/Date of Hearing : 08/01/2026 घोषणा की तारीख /Date of Pronouncement: 09/01/2026 आदेश/O R D E R 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 16/09/2025 passed u/s.250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for the Assessment Year (AY) 2018-2019. 2. At the outset, the Ld. Counsel for the assessee has invited to my attention to the impugned order of the Ld. CIT(A) to submit that the same is an ex-parte order. The Ld. Counsel for the assessee has submitted that the assessee is a Non-Resident Indian (NRI) and during the appellate proceedings, she was residing in Kuwait and, therefore, could not pursue the Printed from counselvise.com ITA No.1986/Ahd/2025 Sonalben Amitkumar Rana vs. DCIT Asst. Year : 2018-19 2 matter before the Ld. CIT(A). He has submitted that assessee has a fair case on merits and that in the interests of justice, the assessee may be given an opportunity to present her case before the Ld. CIT(A). 3. The Ld.DR, on the other hand, has relied upon the findings of the Ld. CIT(A). 4. Considering the rival submissions, in my view, the interests of justice will be well-served if the assessee be given an opportunity to present her case before the Ld. CIT(A). Therefore, the impugned order of the Ld. CIT(A) is set aside and the matter is restored to the file of the Ld. CIT(A) with a direction to decide the appeal of the assessee on merits after giving adequate opportunity of hearing to the assessee to present her case. It is also directed that the assessee will promptly respond to the notices of hearing issued by the Ld. CIT(A) and will not seek unnecessary adjournments. 5. With the above observations, the appeal of the assessee is treated as allowed for statistical purposes. Order pronounced in the Open Court on 09/01/2026. Sd/- ( Sanjay Garg ) Judicial Member अहमदाबाद/Ahmedabad, िदनांक/Dated 09/01/2026 टी.सी.नायर, व.िन.स./T.C. NAIR, Sr. PS Printed from counselvise.com ITA No.1986/Ahd/2025 Sonalben Amitkumar Rana vs. DCIT Asst. Year : 2018-19 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)- (NFAC), Delhi 5. िवभागीय #ितिनिध , अिधकरण अपीलीय आयकर , अहमदाबाद /DR,ITAT, Ahmedabad. 6. गाड\u000f फाईल / Guard file. आदेशानुसार/ BY ORDER, स&ािपत #ित //True Copy// सहायक पंजीकार (Asstt. Registrar) आयकर अपीलीय अिधकरण, ITAT, Ahmedabad 1. Date of dictation (dictation pad is attached with the file)) : 8.1.2026 2. Date on which the typed draft is placed before the Dictating Member. : 8.1.2026 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. : 9.1.2026 7. Date on which the file goes to the Bench Clerk. : 9.1.2026 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 "