ABHISHEK SULTANIA, JHANJGIR-CHAMPA,JHANJGIR-CHAMPA vs. ACIT, CENTRAL CIRCLE, BILASPUR, BILASPUR

ITA 620/RPR/2026Status: DisposedITAT Raipur09 September 2026AY 2017-1811 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the order of the CIT(Appeals) and remanded the matter back for denovo adjudication. The assessee was granted one final opportunity to comply and present the case on merits.

What were the facts?

The assessee's appeal before the CIT(Appeals) was dismissed ex-parte due to non-compliance with hearing notices. The assessee did not appear or provide detailed explanations despite multiple opportunities.

What were the issues?

Whether an ex-parte order passed by the CIT(Appeals) due to assessee's non-compliance 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(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 Respondent: Shri Piyush Tripathi, Sr. DR
Hearing: 08.09.2026Pronounced: 09.09.2026

PER PARTHA SARATHI CHAUDHURY, JM The present appeal preferred by the assessee emanates from the order of the Ld.CIT(Appeals), Raipur-3 dated 09.07.2026 for the assessment year 2017-18 as per the grounds of appeal on record.

2.

At the time of hearing, none appeared for the assessee. However, an adjournment petition has been filed which is rejected. The matter is heard after recording submissions of the Ld. Sr. DR and on a careful perusal

The order continues below.

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