MOTI LAL RAMWANI,JANJGIR CHAMPA vs. INCOME TAX OFFICER, WARD 2(1), BILASPUR, BILASPUR

ITA 264/RPR/2026Status: DisposedITAT Raipur28 July 2026AY 2016-176 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessee was not granted a proper opportunity of hearing by the CIT(A) and the assessment order was passed ex-parte. Therefore, the order of the CIT(A) was set aside for fresh adjudication.

What were the facts?

The assessee, engaged in retail trade of agricultural produce, made cash deposits in his savings bank account to inflate transactions for bank finance. The Assessing Officer (AO) initiated reassessment proceedings based on these deposits. The assessee provided explanations and cash flow statements, but the AO proceeded ex-parte.

What were the issues?

Whether the assessee was provided with a proper opportunity of hearing by the lower appellate authority, and if the reassessment proceedings were validly initiated and adjudicated.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 144B,Section 148A,Section 148,Section 142(1),Section 139(1),Section 250

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 CH. Rajeswara Reddy, Sr. DR
Hearing: 13.05.2026Pronounced: 28.07.2026

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 08.01.2026 emanating from assessment order under section 147 rws 144 rws 144B of the Act dated 27.03.2024. 2 Moti Lal Ramwani

2.

None appeared for the assessee. No adjournment letter was filed, hence, we proceeded ex-parte qua assessee. We studied the records.

3.

In this case, the assessee has mentioned elaborate facts in Form No.

35.

The said facts are reproduced as under: “1.

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 147

All 49,210 judgments and leading authorities on Section 147 →

Recent GST High Court judgments

Search GST case law →