RAJESH KUMAR SARATHE, AMBIKAPUR,AMBIKAPUR vs. INCOME TAX OFFICER-1, AMBIKAPUR, AMBIKAPUR

ITA 568/RPR/2026Status: DisposedITAT Raipur13 August 2026AY 2023-2412 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal. Following previous judgments, the Tribunal set aside the ex-parte order of the CIT(Appeals) 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 dismissed ex-parte by the CIT(Appeals) due to non-compliance with hearing notices. The assessee filed an appeal before the ITAT, which was time-barred by 69 days.

What were the issues?

Whether an ex-parte order passed by the CIT(Appeals) due to non-compliance by the assessee should be set aside and remanded for fresh adjudication, and whether the delay in filing the appeal should be condoned.

Which sections of the Income-tax Act were involved?

Section 250

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 Praveen Goyal, CA
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.CIT(Appeals)/NFAC, Delhi dated 25.02.2026 for the assessment year 2023-24 as per the grounds of appeal on record.

2.

At the very outset, it is noted that the present appeal is time barred by 69 days. Explaining the reasons for such delay and praying for condonation, the assessee had filed an “affidavit”, dated 21.07.2026 as well as condonation application.

3.

We have carefully

The order continues below.

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