VARSHABEN JAYANTIBHAI TRADA,UTRAN V. DCIT, CIRCLE 2(1) (1), SURAT

ITA 913/SRT/2025

AI Insights

The case involves an appeal by Varshaben Jayantibhai Trada against an order passed by the National Faceless Appeal Centre (NFAC) / CIT(A) under section 250 of the Income Tax Act, 1961, for the assessment year 2018-19. The assessee was initially ex-parte before the CIT(A), and the appeal was filed challenging the order dated 07.10.2024. The Tribunal, acknowledging the 'sufficient cause' that prevented the assessee from representing herself effectively, decided to restore the matter to the CIT(A) for a fresh hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 780088 (ITAT-SURAT)
• Duration Of Justice: 1 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-10-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2018-2019
• Appeal Filed On: 29-08-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AJAY UKE
• Assessee Lawyers: SURESH KABRA
• Keywords: Reasonable cause

Judgement Text

"1 IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, SURAT BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER I.T.A. No. 913/SRT/2025 Assessment Year: 2018-19 Varshaben Jayantibhai Trada 9/10, Aastha Residency, Near Utran Bridge, Utran – 394105. PAN – ACAPT9657N Vs DCIT, Circle – 2(1)(1) Room No. 612, Aayakar Bhawan, Majura Gate, Surat - 395002 (Appellant) (Respondent) Assessee by Shree Suresh Kabra, CA Revenue by Shri Ajay Uke, Sr. DR Date of Hearing 06.10.2025 Date of Pronouncement 09.10.2025 ORDER Per: SHRI. SANDEEP GOSAIN, J.M.: The present appeal has been filed by the assessee challenging the impugned order dt. 07.10.2024 passed under section 250 of the Income Tax Act, 1961 (‘the Act’), by the National Faceless Appeal Centre (NFAC) / CIT(A) for the assessment year 2018-19. 2. At the very outset, we noticed that assessee was ex- parte before Ld. CIT(A). In this regard Ld. AR explained the circumstances before the bench that there was ‘sufficient cause’ which prevented the assessee to represent Printed from counselvise.com 2 ITA No. 913/SRT/2025 Varshaben Jayantibhai Trada, Utran. properly before Ld. CIT(A). On the other hand DR relied upon the orders passed by the revenue authorities. 3. Be that as it may, without going into the merits of the issues raised by the assessee and considering the fact that there was reasonable cause, because of which assessee could not put effective representation before Ld. CIT(A). Hence the Bench is of the view that one more opportunity be given to the assessee to represent his case before Ld. CIT(A). Therefore considering the overall circumstances of the present case, we deem it proper to restore the matter back to the file of Ld. CIT(A) for deciding the appeal afresh by providing one more opportunity to the assessee 4. Before parting, we make it clear that our decision to restore the matter back to the file of the Ld. CIT(A) shall in no way be construed as having any reflection or expression on the merits of the dispute which shall be adjudicated by the Ld. CIT(A) independently in accordance with law. 5. In the result the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on 09/10/2025 Sd/- Sd/- OM PRAKASH KANT SANDEEP GOSAIN ACCOUNTANT MEMBER JUDICIAL MEMBER Surat: Dated: 09/10/2025 KRK, Sr. PS. Printed from counselvise.com 3 ITA No. 913/SRT/2025 Varshaben Jayantibhai Trada, Utran. Copy of the order forwarded to: (1)The Appellant (2) The Respondent (3) The CIT (4) The CIT (Appeals) (5) The DR, I.T.A.T. True Copy By order (Asstt. Registrar) ITAT, Surat Printed from counselvise.com "