MADHURIMA SHUKLA, RAIPUR,RAIPUR vs. ITO-1(1), RAIPUR (ERSTWHILE ITO-1(4), RAIPUR), RAIPUR

ITA 643/RPR/2026Status: DisposedITAT Raipur23 September 2026AY 2012-1313 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay and set aside the ex-parte orders of the CIT(Appeals). The matters were remanded back for denovo adjudication on merits, with a direction for the assessee to comply fully.

What were the facts?

The assessee's appeals were filed with a significant delay of 423 days. The CIT(Appeals) had dismissed the appeals ex-parte due to non-compliance by the assessee.

What were the issues?

Whether to condone the delay in filing appeals and whether to remand the matter for denovo adjudication when the lower appellate authority passed an ex-parte order due to non-compliance.

Which sections of the Income-tax Act were involved?

Section 250(4),Section 250(6)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RAIPUR BENCH “SMC”, RAIPUR

Before: SHRI PARTHA SARATHI CHAUDHURY

For Appellant: Shri R.B Doshi, CA
For Respondent: Shri Madan Mohan Meena, Sr.DR
Hearing: 23.09.2026Pronounced: 23.09.2026

PER PARTHA SARATHI CHAUDHURY, JM The captioned appeals preferred by the assessee emanates from the respective orders of the Ld.CIT(Appeals)/NFAC, Delhi dated 25.04.2025 & 24.04.2025 for the assessment years 2011-12, 2012-13 & 2014-15 as per the grounds of appeal on record.

2.

At the very outset, it is noted that the captioned appeals are time

The order continues below.

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