K.K. AGRO TRADE VENTURES PRIVATE LTD,RAIPUR vs. ACIT, CENTRAL CIRCLE - 2, RAIPUR, RAIPUR

ITA 365/RPR/2026Status: DisposedITAT Raipur14 August 2026AY 2021-2211 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal. Following previous decisions, the Tribunal set aside the CIT(Appeals)'s ex-parte order and remanded the matter back for denovo adjudication on merits, providing one final opportunity to the assessee.

What were the facts?

The assessee's appeal was filed 37 days late. The CIT(Appeals) had dismissed the appeal ex-parte due to non-compliance by the assessee. The Tribunal considered the reasons for the delay and the ex-parte nature of the order.

What were the issues?

Whether the delay in filing the appeal should be condoned and whether an ex-parte order by the CIT(Appeals) due to non-compliance warrants a remand for 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, “DB” RAIPUR

Before: SHRI R.K PANDA & SHRI PARTHA SARATHI CHAUDHURY

For Appellant: Shri Subash Agrawal, CA
For Respondent: Shri Piyush Tripathi, Sr. DR
Hearing: 13.08.2026Pronounced: 14.08.2026

PER PARTHA SARATHI CHAUDHURY, JM: The present appeal preferred by the assessee emanates from the order of the Ld.CIT(Appeals), Raipur-3 dated 23.01.2026 for the assessment year 2021-22 as per the grounds of appeal on record.

2.

At the very outset, it is noted that the appeal is time barred by 37 days. Explaining the reason

The order continues below.

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