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

ITA 645/RPR/2026Status: DisposedITAT Raipur23 September 2026AY 2014-1513 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeals. Following previous precedents, the Tribunal set aside the ex-parte orders of the CIT(Appeals) and remanded the matters back for denovo adjudication.

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 the delay in filing the appeal should be condoned and if an ex-parte order passed by the CIT(Appeals) due to non-compliance warrants a remand for fresh adjudication on merits.

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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