SURESHBHAI TEJABHAI KAKADIA,RAJKOT V. DCIT/ACIT CENT-1, RKT, RAJKOT

ITA 50/RJT/2026

AI Insights

The case involves two appeals filed by Sureshbhai Tejabhai Kakadia against the orders of the National Faceless Appeal Centre (NFAC)/Commissioner of Income-tax (Appeals), which were passed under section 250 of the Income-tax Act, 1961. These appeals pertain to the assessment years 2016-17 and 2017-18. The primary contention was the minor delay in filing the appeals, which the assessee attributed to health issues and communication lapses with his advocate. The Tribunal noted that the orders passed by the CIT(A) were ex parte and non-speaking, thus violating the principles of natural justice. Consequently, the Tribunal did not delve into the merits of the case but restored the matter back to the CIT(A) for a fresh examination.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 834085 (ITAT-RAJKOT)
• Duration Of Justice: 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-02-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2017-2018
• Appeal Filed On: 16-01-2026
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DHEERAJ KUMAR GUPTA; LD.
• Assessee Lawyers: RAJENDRA SINGHAL; LD
• Keywords: Set aside; Opportunity of being heard; Principle of natural justice
• Section: 147; 144

Judgement Text

" आयकरअपीलीयअिधकरण,राजकोटɊायपीठ,राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, “SMC” RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER आयकरअपीलसं./ITA No. 45 & 50/RJT/2026 (Ǔनधा[रणवष[/Assessment Year: (2016-17 & 2017-18) Appellant by : Shri Rajendra Singhal, Ld. AR Respondent by : Shri Dheeraj Kumar Gupta, Ld. Sr. DR Date of Hearing : 06/02/2026 Date of Pronouncement : 06/02/2026 ORDER Per, Dr. Arjun Lal Saini, AM: Captioned two appeals filed by the same assessee, pertaining to different assessment year (AY) 2016-17 & 2017-18, are directed against the separate orders under section 250 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) passed by the National Faceless Appeal Centre (NAC) Delhi/Commissioner of Income-tax (Appeals) [in short ‘NFAC/Ld.CIT(A)’], both dated 30.07.2025, which in turn arise out of separate assessment order passed by the Assessing Officer u/s 147 r.w.s. 144 of the Act, both dated 11.03.2022. Sureshbhai Tejabhai Kakadia Office No. 209, Anand Plaza, 2nd Floor, Mavdi Main Road, Rajkot-360004 Vs. DCIT/ACIT, cent – 1, Income Tax Office, Amruta Estate Building Near Girnar Cinema, M.G.Road, Rajkot-360001 èथायीलेखासं./जीआइआरसं./PAN/GIR No.: AMSPK7869B (अपीलाथȸ/Appellant) (Ĥ×यथȸ/Respondent) Printed from counselvise.com Page 2 of 4 ITA No. 45 & 50/Rjt/2026 Sureshbhai T. Kakadia 2. The appeal filed by the assessee in ITA No.45/Rjt/2026 is barred by limitation by 108 days, and the appeal filed by the assessee in ITA No. 50/Rjt/2026 is barred by limitation by 107 days. The assessee has moved a petition requesting the Bench to condonation the delay. 3. At the outset, the Ld. Counsel for the assessee submitted that before the Ld.CIT(A), there was a minor delay of 41 days, which was not condoned by the Ld.CIT(A), despite of being explained sufficient cause. The assessee submitted that during the appellate proceeding the assessee was not feeling well and after passing the order of the assessing officer, the assessee did not communicate properly with his advocate, therefore there was minor delay of 41 days, which may kindly be condone, in the interest of justice, and matter may be restored back to the file of the assessing officer for fresh adjudication. 4. On the other hand, the ld. DR for the Revenue submitted that the Ld. Counsel should undertake the responsibility to file the relevant documents and evidences before the Ld.CIT(A). 5. I have heard the Ld. DR and note that in the assessee’s case under consideration, the assessment was carried out u/s 147 r.w.s. 144 of the Act and the impugned order passed by the ld. CIT(A), is an ex parte order and non-speaking order, therefore, I do not wish to make any comments on the merits of the grounds raised by the assessee. 6. I have heard both the parties and carefully gone through the submission put forth on behalf of the assessee along with the documents furnished and the case laws relied upon, and perused the fact of the case including the findings of the ld CIT(A) and other materials brought on record. I note that in the assessee’s case under consideration, the assessment was carried out u/s 147 r.w.s. 144 the Act and the Printed from counselvise.com Page 3 of 4 ITA No. 45 & 50/Rjt/2026 Sureshbhai T. Kakadia impugned order passed by the ld. CIT(A), is an ex parte order and non-speaking order, therefore, I do not wish to make any comments on the merits of the grounds raised by the assessee. 7. Considering the above facts, I note that assessee has not given sufficient opportunity of being heard and could not plead his case successfully before the ld. CIT(A). I note that the ld. CIT(A) did not discuss the assessee’s case on merits based on the material available before him hence it is a violation of principle of natural justice. I note that it is settled law that principles of natural justice and fair play require that the affected party is granted sufficient opportunity of being heard to contest his case. Therefore, without delving much deeper into the merits of the case, in the interest of justice, I restore the matter back to the file of Ld. CIT(A)for de novo adjudication and pass a speaking order after affording sufficient opportunity of being heard to the assessee, who in turn, is also directed to contest his stand forthwith. Therefore, I deem it fit and proper to set aside the order of the ld. CIT(A) and remit the matter back to the file of the Ld. CIT(A)to adjudicate the issue afresh on merits. For statistical purposes, the appeal of the assessee is treated as allowed. 8. In the result, both the appeals of the assessee are allowed for statistical purposes Order is pronounced in the open court on 06/02/2026. Sd/- (Dr. Arjun Lal Saini) लेखा सदèय/Accountant Member राजकोट/Rajkot िदनांक/ Date: 06/02/2026 Copy of the order forwarded to : 1. The assessee 2. The Respondent 3. CIT 4. The CIT(A) Printed from counselvise.com Page 4 of 4 ITA No. 45 & 50/Rjt/2026 Sureshbhai T. Kakadia 5. DR, ITAT, RAJKOT 6. Guard File By order //True Copy// Assistant Registrar/Sr. PS/PS ITAT, Rajkot Printed from counselvise.com "