RAMESH KUMAR AGRAWAL, RAIPUR,RAIPUR vs. ITO WARD 4(1), RAIPUR, RAIPUR

ITA 156/RPR/2026Status: DisposedITAT Raipur13 August 2026AY 2018-194 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the legal grounds raised by the assessee regarding violation of natural justice were not adjudicated by the lower appellate authority. Therefore, the matter was remanded back to the CIT(Appeals) for proper adjudication of these grounds.

What were the facts?

The assessee's appeal before the ITAT concerned an assessment order passed under Section 147 r.w.s. 144 of the Income Tax Act. The assessee argued that the assessment order was passed without a proper opportunity of being heard, violating principles of natural justice.

What were the issues?

Whether the assessment order was passed in violation of the principles of natural justice and whether the lower appellate authority failed to adjudicate these grounds.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,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 Rituparna Namdeo, CIT-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 19.12.2025 for the assessment year 2018-19 as per the grounds of appeal on record.

2.

At the very outset, the Ld. Counsel for the assessee has brought to the notice of this Bench Form 35 and submitted that Grounds of appeal No.1 & 2 assailed in Form 35 before the First Appellate Authority remains un-adj

The order continues below.

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