SHAKTI VENTURES, DURG,DURG vs. DCIT, CIRCLE-1(1), BHILAI, BHILAI

ITA 580/RPR/2026Status: DisposedITAT Raipur14 August 2026AY 2015-1610 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that in cases of ex-parte orders by the CIT(Appeals) due to non-compliance, the matter should be remanded back to the CIT(Appeals) for a fresh adjudication on merits, providing one final opportunity to the assessee.

What were the facts?

The assessee's appeal before the CIT(Appeals) was dismissed ex-parte due to non-compliance. The assessee challenged this, arguing they were not provided a proper opportunity to be heard and that additions were made without proper justification.

What were the issues?

Whether the ex-parte dismissal of the appeal by the CIT(Appeals) due to non-compliance was justified, and if not, what is the appropriate course of action for the Tribunal.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 69B,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 Ravi Agrawal, CA
For Respondent: Shri Piyush Tripathi, Sr. DR
Hearing: 14.08.2026Pronounced: 14.08.2026

PER PARTHA SARATHI CHAUDHURY, JM: The present appeal preferred by the assessee emanates from the order of the Ld.CIT(Appeals)-3, Bhopal dated 12.03.2026 for the assessment year 2015-16 as per the grounds of appeal on record.

2.

At the very outset, it is noted that as evident from paras 3.1 & 3.2 of the impugned order, the Ld.CIT(Appeals) vide an ex-parte order had dismissed the appeal of the assessee due to non-compliance by the assessee. Fo

The order continues below.

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