DEVGURU EDUCATION, RAIPUR,RAIPUR vs. INCOME TAX OFFICER(TDS), RAIPUR, RAIPUR

ITA 129/RPR/2026Status: DisposedITAT Raipur13 August 2026AY 2018-195 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the matter to the CIT(Appeals) with a direction to condone the delay and decide the appeal on its merits, following Supreme Court precedents on substantial justice.

What were the facts?

The assessee's appeal was dismissed by the CIT(Appeals) due to a delay in filing. The assessee claimed the delay occurred because notices were sent to a defunct email address, and they were unaware of the order.

What were the issues?

Whether the CIT(Appeals) erred in dismissing the appeal solely on account of delay without providing an opportunity to explain the reasons for the delay and decide on merits.

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 S.R Rao, Advocate
For Respondent: Shri Rituparna Namdeo, CIT-DR
Hearing: 07.08.2026Pronounced: 13.08.2026

PER PARTHA SARATHI CHAUDHURY, JM:

The present appeal preferred by the assessee emanates from the order of the Ld.ADDL/JCIT(A)-6, Mumbai dated 29.12.2025 for the assessment year 2018-19 as per the grounds of appeal on record.

2.

At the time of hearing, the Ld. Counsel for the assessee submitted that in one of the case of the same assessee in ITA No.197/RPR/2026, A.Y.2018-19, this Bench vide order dated 15.07.2026 had restored the matter to the file of the Ld. C

The order continues below.

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