SWETA ORGANISERS PVT. LTD.,SURAT V. DCIT, CIRCLE 2(1)(1), SURAT, SURAT

ITA 256/SRT/2025

AI Insights

The case involves Sweta Organisers Pvt. Ltd., the appellant, contesting an order from the CIT(A) which confirmed additions made by the Assessing Officer under sections 147/148 and 144B of the Income Tax Act for the Assessment Year 2017-18. The additions amounted to Rs. 93,92,454, which the assessee argued did not represent taxable income and that the proceedings were not in compliance with the statutory provisions. The ITAT found that the assessee was not given a fair opportunity to present its case, as only one notice of hearing was sent, which the assessee missed, leading to an ex-parte decision. Consequently, the ITAT set aside the CIT(A)'s order and remanded the case for a fresh hearing.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 838720 (ITAT-SURAT)
• Duration Of Justice: 11 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-02-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2017-2018
• Appeal Filed On: 27-02-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AJAY UKE
• Assessee Lawyers: RASESH SHAH
• Keywords: Set aside

Judgement Text

" आयकर अपीलीय अिधकरण,सूरत \u0010ा यपीठ, सूरत । IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT [conducted through Hybrid mode] \u0015ी संजय गग\u0019, \u0010ा ियक सद\u001b एवं \u0015ी िबजया न ा !ुसेथ, लेखा सद\u001b क े सम'। ] ] Before Shri Sanjay Garg, Judicial Member And Shri Bijayananda Pruseth, Accountant Member आयकर अपील सं /ITA No.256/SRT/2025 िनधा \u000fरण वष\u000f /Assessment Year : 2017-18 Sweta Organisers Pvt.Ltd. 4/1644, Vakharia Mills Compound Begampura Faisawadi – 395 003 बनाम/ v/s. The DCIT Circle-2(1)(1) Surat – 395 002 \u0013थायी लेखा सं./PAN: AAFCS 8770 B (अपीलाथ(/ Appellant) (!) यथ(/ Respondent) Assessee by : Shri Rasesh Shah, CA Revenue by : Shri Ajay Uke, Sr.DR सुनवाई की तारीख/Date of Hearing : 19/11/2025 घोषणा की तारीख /Date of Pronouncement: 17/02/2026 आदेश/O R D E R Per Sanjay Garg, Judicial Member: 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 10/12/2024 for the Assessment Year (AY) 2017-18. 2. The assessee has raised the following grounds of appeal: “The following grounds are without prejudice to each other. Printed from counselvise.com ITA No. 256/SRT/2025 Sweta Organisers Pvt.Ltd. vs. DCIT Asst. Year : 2017-18 2 The Ld. Assessing Officer has erred: 1. That, the proceeding u/s 147/148, 144B is itself bad in and liable to be quashed. and void 2. made worth addition In not appreciating the facts that the so-called of Rs. 93,92,454/- does not represent the taxable income in terms of sec. 4 and 5 and other applicable section and therefore, the addition is required to be deleted. and therefore, 3. In not appreciating the facts that there is no such compliance made to the provision of sec. 148(2)/151 as well as 144B and therefore, the present order passed is bad in law and void. 4. Even on merits it is prayed that there is no justification of making addition of Rs. 93,92,454/- and the same is required to be deleted.” 4. At the outset, the Ld. Counsel for the assessee has brought our attention to the impugned assessment order as well as the impugned appellate order of the Ld. CIT(A) to submit that both are ex-parte orders against the assessee. The Ld. Counsel has further demonstrated that only one notice of hearing was sent by the Ld. CIT(A), which somehow escaped the attention of the assessee, resulting into confirmation of the impugned additions. 5. Considering the rival submissions, in our view, the interests of justice will be well-served if the assessee be given an opportunity to present its case before the Ld. CIT(A). Accordingly, the impugned order of the Ld. CIT(A) is hereby set aside and matter is restored to the file of the Ld. CIT(A) with a direction to decide the appeal of the assessee afresh on merits. The Ld. CIT(A) will give an opportunity to the assessee to present its case and furnish the necessary details and evidences. The Ld. CIT(A), if so require, may call upon the remand report from the AO. Thereafter, the Ld. CIT(A) will decide the appeal of the assessee in accordance with law. The assessee will remain Printed from counselvise.com ITA No. 256/SRT/2025 Sweta Organisers Pvt.Ltd. vs. DCIT Asst. Year : 2017-18 3 vigilant and promptly respond to the notices issued by the Ld. CIT(A) and furnish the necessary details and evidences before the Ld. CIT(A). 6. In the result, the appeal of the assessee is treated as allowed for statistical purposes. Order is pronounced under provision of Rule 34 of ITAT Rules, 1963 on 17 /02/2026. Sd/- Sd/- (Bijayananda Pruseth) Accountant Member ( Sanjay Garg ) Judicial Member िदनांक/Dated 17/02/2026 टी.सी.नायर, व.िन.स./T.C. NAIR, Sr. PS 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 , सूरत /AR,ITAT, Surat/Ahmedabad. 6. गाड\u000f फाईल / Guard file. आदेशानुसार/ BY ORDER, स#ािपत ित //True Copy// सहायक पंजीकार (Asstt. Registrar) आयकर अपीलीय अिधकरण, ITAT,Surat/Ahmedabad 1. Date of dictation (dictation pad is attached with the file)) : 9.2.2026 2. Date on which the typed draft is placed before the Dictating Member. : 9.2.2026 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. : 19.2.26 7. Date on which the file goes to the Bench Clerk. : 19.2.26 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 "