PREETI MISHRA, RAIPUR,RAIPUR vs. DCIT CIRCLE 1(1), RAIPUR, RAIPUR

ITA 155/RPR/2026Status: DisposedITAT Raipur13 August 2026AY 2016-1713 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal, considering the assessee's age and lack of evidence of deliberate delay by the revenue. The Tribunal set aside the ex-parte order of the CIT(Appeals) and remanded the matter back for denovo adjudication on merits.

What were the facts?

The assessee's appeal was filed with a significant delay of 536 days. The CIT(Appeals) had dismissed the appeal ex-parte due to non-compliance by the assessee. The assessee cited being a senior citizen and retired professor as reasons for the delay.

What were the issues?

Whether the delay in filing the appeal should be condoned and whether an ex-parte order passed 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 68,Section 69A,Section 56,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: 12.08.2026Pronounced: 13.08.2026

PER PARTHA SARATHI CHAUDHURY, JM: The present appeal preferred by the assessee emanates from the order of the Ld.CIT(Appeals)/NFAC, Delhi dated 11.07.2024 for the assessment year 2016-17 as per the grounds of appeal on record.

2.

At the very outset, it is noted that the appeal is time barred by 536 days. The Ld. Counsel for the assessee submitted that the assessee is a senior citizen and retired professor in S

The order continues below.

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