BHUMI MITRA AGRO, RAIPUR,RAIPUR vs. ACIT, CENTRAL CIRCLE-2, RAIPUR, RAIPUR

ITA 648/RPR/2026Status: HeardITAT Raipur10 September 2026AY 2018-1911 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the orders of the CIT(Appeals) and remanded the matters back for denovo adjudication on merits, providing one final opportunity to the assessee.

What were the facts?

The assessee's appeals were dismissed ex-parte by the CIT(Appeals) due to non-compliance. The assessee did not appear for hearings despite multiple opportunities.

What were the issues?

Whether an ex-parte order passed by the CIT(Appeals) due to non-compliance by the assessee should be set aside and remanded for adjudication on merits, adhering to principles of natural justice.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

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

Before: SHRI PARTHA SARATHI CHAUDHURY

For Respondent: Shri Piyush Tripathi, Sr. DR
Hearing: 10.09.2026Pronounced: 10.09.2026

PER PARTHA SARATHI CHAUDHURY, JM The captioned appeals preferred by the assessee emanates from the respective orders of the Ld.CIT(Appeals), Raipur-3, dated 29.06.2026 for the assessment years 2018-19 & 2019-20 as per the grounds of appeal on record.

2.

At the time of hearing, none appeared for the assessee. However, adjournment petitions have been filed which are rejec

The order continues below.

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