SUNRING TRADE PRIVATE LIMITED,SURAT V. INCOME TAX OFFICER-2(1)(3), SURAT, SURAT

ITA 863/SRT/2025

AI Insights

This case involves an appeal by Sunring Trade Private Limited against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, which upheld the action of the Assessing Officer for the Assessment Year 2018-19. The primary issue was the assessee's failure to furnish requisite explanations and documentary evidence during the initial hearings. 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 for a fresh examination.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 830809 (ITAT-SURAT)
• Duration Of Justice: 5 month(s) 4 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: 18-08-2025
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MUKESH JAIN
• Assessee Lawyers: HIMANSHU GANDHI
• Keywords: Set aside

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. 863/SRT/2025 (Assessment Year: 2018-19) Sunring Trade Private Limited, 6/2172-73, Office No.501, 5th Floor Paiki, Gin Ratna Building, Piplasheri Mahidharpura, Surat - 395003 [PAN: AAVCS8810Q] Vs. ITO, Ward – 2(1)(3), Surat (Appellant) .. (Respondent) Appellant by : Shri Himanshu Gandhi, CA Respondent by: Shri Mukesh Jain, CIT-DR Date of Hearing 21.01.2026 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 passed by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, [hereinafter referred to as “Ld. CIT(A)”] dated 24.07.2025, under section 250 of the Income-tax Act, 1961 [in short “the Act”] for the Assessment Year 2018-19. 2. On perusal of the records, it is observed that the assessee was afforded sufficient opportunities of hearing given by the Ld. CIT(A), 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 Assessing Officer and dismissed the appeal of the assessee. We also find that the assessee failed to furnish requisite documentary evidence to substantiate his claim before the Ld. CIT(A). 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. Hence, in the interest of justice, we set aside the order of the Ld. CIT(A) and Printed from counselvise.com ITA No. 863/Srt/2025 Asst. Year: 2018-19 - 2– restore the matter to the file of the Ld. CIT(A) for fresh adjudication. The assessee shall submit all the relevant details and documents before the Ld. CIT(A) without seeking any unnecessary adjournments. 3. In the result, the 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 Surat; Dated 23.01.2026 **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 Printed from counselvise.com "