" Page 1 of 6 आयकर अपीलीय अिधकरण, सूरत Ɋायपीठ, सूरत IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA No.1193/SRT/2025 (AY:2014-15) ITA No.1194/SRT/2025 (AY:2014-15) Navanitbhai Gordhanbhai Bhuva J2 502, Star Manorath Nr. Shubham Row House Kholvad Navagam Navagam B.O., Surat – 394185 Gujarat बनाम/ Vs. Income Tax Officer Ward 3(3)(1) Aayakar Bhawan, Near Majura Gate Opp. New Civil Hospital Surat – 395001 Gujarat (Assessee/Appellant) (Revenue/Respondent) PAN:BMRPB9149R Assessee by Ms. Kaushani Shah AR proxy of Shri Hardik Vora, AR Revenue by Shri Ashish Kumar, Sr.DR Date of Hearing 08.07.2026 Date of Pronouncement 01.10.2026 आदेश / O R D E R Per B.M. Biyani, AM: The captioned two (2) appeals filed by assessee involve connected/inter- related issues. Therefore, they were heard together and are being disposed of by this consolidated order for the sake of convenience, brevity, clarity and to avoid repetition of facts. ITA 1193/SRT/2025 – Quantum-Appeal: Printed from counselvise.com Navanitbhai Gordhanbhai Bhuva ITA No.1193 & 1194/SRT/2025 – A.Y. 2014-15 Page 2 of 6 2. This is a Quantum-Appeal directed against the order of first appeal dated 16.09.2025 passed by learned Commissioner of Income-tax (Appeals)- NFAC, Delhi [“Ld. CIT(A)”], which in turn arises out of the assessment-order dated 22.05.2023 passed by learned Assessment Unit [“Ld. AO”] u/s 147 r.w.s. 144 & 144B of the Income-tax Act, 1961 [“Act”] for assessment-year [“AY”] 2014-15. 3. Briefly stated, the facts of the case are such that the assessee- individual filed his return of income of AY 2014-15 declaring a total income of Rs. 6,50,140/- which was assessed. Subsequently, the Ld. AO, taking into account information in his possession revealing that the assessee had made cash deposits of Rs. 1,54,00,000/- in bank a/cs during the relevant year, re- opened assessee’s case u/s 147 through a notice dated 24.04.2021 followed by another notice dated 23.07.2022 u/s 148. During proceedings, the Ld. AO issued several notices u/s 142(1) but the assessee remained non- compliant. Ultimately, the Ld. AO also issued show-cause notice dated 30.03.2023 u/s 144 followed by one more letter dated 10.04.2023 through speed-post but still the assessee did not respond. Finally, the Ld. AO completed ex-parte assessment u/s 144 treating the impugned deposits in bank a/c as unexplained and thereby making an addition of Rs. 1,54,00,000/- u/s 69A. Aggrieved, the assessee carried matter in first-appeal before Ld. CIT(A). However, Ld. CIT(A) dismissed assessee’s appeal in limine as time-barred by 273 days. Still aggrieved, the assessee has come in present appeal before us. Printed from counselvise.com Navanitbhai Gordhanbhai Bhuva ITA No.1193 & 1194/SRT/2025 – A.Y. 2014-15 Page 3 of 6 4. Ld. AR for assessee submitted that in present case, the Ld. CIT(A) has passed ex-parte order dismissing assessee’s first appeal in limine due to delayed filing but the delay had occurred due to the bonafide reason that the notices given by Ld. AO were served upon an e-mail id which belonged to assessee’s former consultant. Further, the physical notice sent by Ld. AO also did not reach to assessee because the assessee has shifted to another residence and returned to the original residence about after 5 years. Therefore, the assessee being unaware of the proceedings conducted by Ld. AO, could neither represent before AO nor file first-appeal before Ld. CIT(A) in time. However, Ld. AR submitted, the assessee is having in his possession, all relevant details and documents and ready to make an effective representation before Ld. AO. Ld. AR accordingly made two-fold prayers that, in the interest of justice, the delay occurred in filing first-appeal be condoned and the present matter ought to be remanded to Ld. AO for a fresh adjudication. She acknowledged that the assessee shall definitely make a proper and effective representation before Ld. AO. 5. The Ld. DR for revenue, though not opposing the prayers of assessee, submitted that the assessee had remained non-compliant during the assessment proceedings despite multiple opportunities given by Ld. AO. Therefore, while accepting prayers of assessee, the Bench should impose a cost upon assessee and also appropriate directions may be issued to ensure strict compliance by assessee. Printed from counselvise.com Navanitbhai Gordhanbhai Bhuva ITA No.1193 & 1194/SRT/2025 – A.Y. 2014-15 Page 4 of 6 6. Considering the above submissions of parties; having regard to the principle of natural justice and also bearing in mind that no prejudice would be caused to revenue if the present matter is restored at the level of Ld. AO, we condone the delay occurred in filing first-appeal before Ld. CIT(A). Further, we restore this matter to the file of Ld. AO for adjudication afresh, at the risk and responsibility of assessee. The Ld. AO shall give necessary opportunity of hearing to assessee and pass an appropriate order uninfluenced by his earlier order. The assessee is also directed to remain vigilant and ensure participation in the hearings as may be fixed by Ld. AO without seeking unnecessary adjournments failing which the Ld. AO shall be at liberty to proceed in accordance with law. Ordered accordingly. 7. Having regard to the facts of case and bearing in mind that the assessee has already suffered a penalty of Rs. 10,000/- u/s 271(1)(b) for non- compliances during assessment-proceeding, which penalty we are going to upheld in later part of this order, we are not inclined to impose any cost. 8. Resultantly, this appeal is allowed for statistical purposes. ITA 1194/SRT/2025 – Penalty-Appeal: 9. This is a Penalty-Appeal directed against the order of first appeal dated 16.09.2025 passed by Ld. CIT(A), which in turn arises out of the penalty- order dated 05.03.2024 passed by Ld. AO u/s 271(1)(b) of the Act for AY 2014-15. Printed from counselvise.com Navanitbhai Gordhanbhai Bhuva ITA No.1193 & 1194/SRT/2025 – A.Y. 2014-15 Page 5 of 6 10. This appeal challenges the penalty of Rs. 10,000/- imposed by Ld. AO for non-compliance of the notices issued u/s 142(2) during assessment- proceedings. 11. On a careful consideration, it is found that while conducting assessment-proceedings, the Ld. AO issued multiple notices u/s 142(1)/show-cause notice/follow up letters, however, the assessee did not comply with any of those notices. The Ld. AO has, however, imposed penalty of Rs. 10,000/- while observing thus: “Penalty of Rs. 10,000/- (Rs. Ten Thousand) for failure to compliance with one notice issued is levied on the assessee”. Thus, the Ld. AO has taken a proper view and imposed penalty of Rs. 10,000/- despite the fact that there were non-compliances to multiple notices. In the situation, we are not inclined to interfere with the order of Ld. AO, the same is upheld and accordingly, this appeal is dismissed being devoid of any merit. 12. Accordingly, the quantum-appeal is allowed for statistical purpose and penalty-appeal is dismissed. Order pronounced in open court on 01/10/2026 Sd/- Sd/- (SUCHITRA KAMBLE) (B.M. BIYANI) JUDICIAL MEMBER ACCOUNTANT MEMBER Surat िदनांक /Dated : 01/10/2026 Neelesh/Sr. PS Printed from counselvise.com Navanitbhai Gordhanbhai Bhuva ITA No.1193 & 1194/SRT/2025 – A.Y. 2014-15 Page 6 of 6 Copies to: (1) The appellant (2) The respondent (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File By order UE COPYAssistant Registrar Income Tax Appellate Tribunal Surat Bench, Surat Printed from counselvise.com "