YUSUFBHAI GAFURBHAI SHAIKH SURAT vs I.T.O WARD- 3(2)(6) SURAT

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2026 Supreme(Online)(ITAT) 1190

INCOME TAX APPELLATE TRIBUNAL (SURAT BENCH)
YUSUFBHAI GAFURBHAI SHAIKH SURAT – Appellant
Versus
I.T.O WARD- 3(2)(6) SURAT – Respondent

IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT MS. SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. No. 494/SRT/2025

Yusufbhai Ga furbha i Shaikh, 7/439, Kumbhar Street, Galemandi, Surat-395003	(Assessment Year: 2010-11) Vs.	Income Tax Officer, Ward-3(2)(6),
Appellant		Surat Respondent

A ppellant represented by :

( ) .. ( )

Respondent represented by:

Shri Yogesh B. Shah, AR Date of Hearing S hri Ashish Kumar, Sr DR Date of Pronouncement

19.01.2026 22.01.2026 O R D E R PER DR. B.R.R. KUMAR, VICE-PRESIDENT:-

This appeal has been filed by the assessee against the order dated

24.03.2025 passed by the Ld. Commissioner of Income-tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi (‘Ld. CIT (A)’ in short), under Section 250 of the Income-tax Act, 1961 (‘the Act’ in short) for Assessment Year 2010-11.

2. The assessee has raised following grounds of appeal:

“1. The learned CIT (Appeal) NFAC Delhi, has erred in confirming the re- opening of the case of appellant under explanation 2 (a) of section 147 of the Act, Such re-opening is authorized where no return of income has been furnished by the assessee, where the appellant has duly

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2026 Supreme(Online)(ITAT) 1190

INCOME TAX APPELLATE TRIBUNAL (SURAT BENCH)YUSUFBHAI GAFURBHAI SHAIKH SURAT – AppellantVersusI.T.O WARD- 3(2)(6) SURAT – Respondent

INCOME TAX APPELLATE TRIBUNAL (SURAT BENCH)
YUSUFBHAI GAFURBHAI SHAIKH SURAT – Appellant
Versus
I.T.O WARD- 3(2)(6) SURAT – Respondent