LATE SHRI JUPBIR SINGH GREWAL, RAIPUR,THROUGH LEGAL HEIR SMT. GURPREET KAUR GREWAL,RAIPUR vs. ACIT, CIRCLE-1(1), RAIPUR, RAIPUR

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ITA 562/RPR/2026Status: DisposedITAT Raipur31 July 2026AY 2016-173 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal set aside the order of the CIT(A) and remanded the case for de novo adjudication. The CIT(A) was directed to provide a proper opportunity of hearing to the assessee.

What were the facts?

The assessee's appeal was against the CIT(A)'s order. The CIT(A) had issued a notice to the assessee but did not grant sufficient time for written submissions. The assessee's submissions were not considered by the CIT(A).

What were the issues?

Whether the CIT(A) properly considered the assessee's submissions and granted adequate opportunity of hearing.

Which sections of the Income-tax Act were involved?

Section 250,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RAIPUR BENCH “DB”, RAIPUR

Before: SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL Dr. DIPAK P. RIPOTE

For Respondent: Shri Piyush Tripathi, Sr. DR
Hearing: 31.07.2026Pronounced: 31.07.2026

आदेश / ORDER PER DR. DIPAK P. RIPOTE, AM:

This appeal filed by the assessee against the order of the Commissioner of Income Tax (Appeals) [CIT(A)], National Faceless Appeal Centre (NFAC), Delhi, passed under section 250 of the Income Tax Act, 1961 (‘the Act’) for the Assessment Year (AY) 2016-17 on 09.04.2026 emanating from assessment order under section 143(3) of the Act dated 13.12.2018.

ITA No. 562/RPR/2026 Late Shri Jupbir Singh Grewal through Legal Heir Smt. Gurpreet Kaur Grewal

2.

No one appeared on behalf of the assessee.

Submission of Ld. DR :

3.

Ld. DR relied on the order of the Ld. AO and Ld. CIT(A).

Findings and Analysis :

4.

We have heard Ld. DR and studied the records. In this case, Ld. CIT(A) had issued notice but sufficient time was not granted to the assessee to file its written submission. On perusal of the order of Ld. CIT(A), it is clear that the assessee’s submission has not been considered by the Ld. CIT(A).

5.

In these facts and circumstances of the case and in the interest of justice, we set aside the order of the Ld. CIT(A) to Ld. CIT(A) for denovo adjudication. Ld. CIT(A) shall provide a proper opportunity of hearing to the assessee and assesse shall comply the notice issued by Ld. CIT(A). Accordingly, grounds of appeal raised by the assessee are allowed for statistical purposes.

ITA No. 562/RPR/2026 Late Shri Jupbir Singh Grewal through Legal Heir Smt. Gurpreet Kaur Grewal

6.

In the result, appeal of the assessee is allowed for statistical purposes.

Order pronounced on this 31st day of July, 2026.

Sd/- Sd/- (PARTHA SARATHI CHAUDHURY) (Dr. DIPAK P. RIPOTE) JUDICIAL MEMBER ACCOUNTANT MEMBER रायपुर / Raipur; िदनांक / Dated : 31st July, 2026. HKS, PS

आदेश की �ितिलिप अ�ेिषत / Copy of the Order forwarded to : अपीलाथ� / The Appellant. 1. ��थ� / The Respondent. 2. 3. The Pr. CIT concerned. िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, “SMC” ब�च, 4. रायपुर / DR, ITAT, “SMC” Bench, Raipur. गाड� फ़ाइल / Guard File. 5.

आदेशानुसार / BY ORDER, Digitally signed Hem Kumari by Hem Kumari Shrivastava, Shrivastava, PS, //True copy// PS, ITAT, ITAT, Raipur Date: 2026.07.31 Raipur Private Secretary, 15:34:17 +05'30' आयकर अपीलीय अिधकरण, रायपुर / ITAT, Raipur.

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