JAYA PRAKASH LULIYA, RAIPUR,RAIPUR vs. ACIT, CENTRAL CIRCLE-2, RAIPUR, RAIPUR

ITA 525/RPR/2026Status: DisposedITAT Raipur06 August 2026AY 2023-247 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal, citing the need for substantial justice. It restored the issue to the CIT(A) to grant one final opportunity to the assessee to present their case.

What were the facts?

The assessee filed an appeal with a delay of 102 days due to personal and family illnesses. The assessee also failed to appear before the Assessing Officer and the CIT(A), leading to ex-parte orders.

What were the issues?

Whether the delay in filing the appeal should be condoned and if the assessee should be granted another opportunity to present their case before the CIT(A) after ex-parte orders were passed.

Which sections of the Income-tax Act were involved?

Section 132,Section 143(2),Section 142(1),Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RAIPUR BENCH, RAIPUR

Before: SHRI R.K. PANDA, VICE- & SHRI PARTHA SARATHI CHAUDHURY

For Appellant: Shri Sunil Kumar Agrawal, CA, Ms. Vidya Verma, Advocate
For Respondent: Mr. Rituparna Namdeo, CIT- DR
Hearing: 05.08.2026Pronounced: 06.08.2026

PER R.K. PANDA, VP

This appeal filed by the assessee is directed against the order dated 29.12.2025 passed by the Ld.CIT(A), Raipur-3, relating to assessment year 2023-24. 2. There is a delay of 102 days in filing of this appeal for which the assessee has filed a condonation application along with an affidavit explaining the reasons of the delay. It has been explained tha

The order continues below.

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