TEJAS RATILAL GANDHI,SURAT V. ITO, WARD 2(2)(4), SURAT

ITA 1333/SRT/2024

AI Insights

This case involves an appeal by Tejas Ratilal Gandhi against the order of the Commissioner of Income Tax (Appeals) - National Faceless Appeal Centre, Delhi, concerning the Assessment Year 2010-11. The primary issue was the non-compliance of the assessee in furnishing necessary details and explanations to substantiate his claims during the assessment proceedings. The Assessing Officer's actions were upheld by the CIT(A) due to the assessee's failure to comply with multiple opportunities to present required documents. The Tribunal, considering the circumstances, decided to set aside the CIT(A)'s order and remand the case back to the Assessing Officer for a fresh assessment, emphasizing the need for the assessee to comply fully with the procedural requirements.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 830698 (ITAT-SURAT)
• Duration Of Justice: 1 year(s) 1 month(s) 3 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: 20-12-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AJAY UKE
• Assessee Lawyers: SHAUNAK K ZAVERI
• Keywords: Set aside

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER ITA No.1333/Srt/2024 (Assessment Year: 2010-11) Tejas Ratilal Gandhi, 8/1793, Kirparam Mehta Khancho, Gopipura, Surat-395001. [PAN :ABZPG2628 N] Vs. The Income Tax Officer, Ward-2(2)(4) Surat. (Appellant) .. (Respondent) Appellant by : Shri Shaunak K Zaveri, AR Respondent by: Shri Ajay Uke, Sr. 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:- Delay condoned This appeal is filed by the Assessee against the appellate order dated 13.03.2023 passed by the Commissioner of Income Tax (Appeals)National Faceless Appeal Centre, Delhi, relating to the Assessment Year 2010-11. 2. On perusal of the records, it is observed that the assessee was afforded several opportunities of hearing to furnish details, clarifications, and explanations to substantiate its claim. However, despite being granted multiple opportunities, the assessee remained non-compliant and failed to furnish the requisite details or explanations before the Ld. CIT(A). Consequently, the Ld. CIT(A), based on the material available on record, Printed from counselvise.com ITA No. 1333/Srt/2024 Asst. Year : 2010-11 - 2– upheld the action of the Assessing Officer and dismissed the appeal of the assessee. Before us, the Ld. Counsel for the assessee prayed that, given an opportunity, due compliance would be made and all necessary details, clarifications, and explanations would be furnished to the Revenue authorities. We also find the assessee remained non-compliant and failed to submit the substantial document/evidence before the Assessing Officer. Hence, in the interest of justice, we set aside the order of the Ld. CIT(A) and restore the matter back to the file of the Assessing Officer for de novo assessment. The assessee shall submit all the relevant bank statement/submission/document before the Assessing Officer and comply with the notices issued by the revenue authorities 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. S /- Sd/- Sd/- (SUCHITRA KAMBLE) (DR. B.R.R. KUMAR) JUDICIAL MEMBER VICE-PRESIDENT (True Copy) (True Copy) Ahmedabad; Dated 23.01.2026 MV Printed from counselvise.com ITA No. 1333/Srt/2024 Asst. Year : 2010-11 - 3– 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 (Asstt. Registrar) आयकर अपीलीय अिधकरण ITAT, Surat Printed from counselvise.com "