HANUMANT CONSTRUCTION PRIVATE LIMITED, RAIPUR, RAIPUR vs. ACIT, CENTRAL CIRCLE-1, RAIPUR, RAIPUR

ITA 511/RPR/2026Status: DisposedITAT Raipur10 September 2026AY 2020-2111 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT held that the CIT(A) is not empowered to dismiss an appeal for non-prosecution and must decide the appeal on merits. The tribunal condoned the delay in filing the appeal before it, citing sufficient cause and the principle of substantial justice.

What were the facts?

The assessee failed to file an Income Tax Return and did not comply with assessment proceedings. The CIT(A) dismissed the appeal ex-parte due to non-prosecution, despite the assessee's delay in filing the appeal to the ITAT, citing financial crisis and bankruptcy.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal ex-parte without proper service of notice and without following principles of natural justice. Whether the delay in filing the appeal to the ITAT should be condoned.

Which sections of the Income-tax Act were involved?

Section 148,Section 147,Section 144,Section 250,Section 251,Section 254

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RAIPUR BENCH, RAIPUR

Before: SHRI PARTHA SARATHI CHAUDHURY, JM & SHRI AVDHESH KUMAR MISHRA, AM

For Appellant: Shri B. Subramanyam, CA
Hearing: 02/09/2026

Per Avdhesh Kumar Mishra, AM:

This appeal for Assessment Year (‘AY’) 2020-21 filed by the assessee is directed against the order dated 07.01.2026 of Commissioner of Income Tax (Appeals), [CIT(A)], Raipur-3 passed under section 250 of the Income Tax Act, 1961 (‘Act’).

2.

The assessee appellant has raised following grounds of appeal:

“1. In the facts a

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 148

All 35,022 judgments and leading authorities on Section 148 →

Recent GST High Court judgments

Search GST case law →