VIPUL AGRAWAL, KORBA,KORBA vs. ACIT,CENTRAL CIRCLE-1,RAIPUR, RAIPUR

ITA 577/RPR/2026Status: DisposedITAT Raipur23 July 2026AY 2021-2212 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal. Following precedents, 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 time-barred by 46 days. The CIT(Appeals) dismissed the appeal ex-parte due to the assessee's non-compliance despite several opportunities. The assessee did not appear for the hearing before the ITAT.

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 on merits, considering principles of natural justice.

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 “SMC”, RAIPUR

Before: SHRI PARTHA SARATHI CHAUDHURY

For Respondent: Shri Piyush Tripathi, Sr. DR
Hearing: 23.07.2026Pronounced: 23.07.2026

PER PARTHA SARATHI CHAUDHURY, JM The present appeal preferred by the assessee emanates from the order of the Ld.CIT(Appeals), Raipur-3 dated 09.03.2026 for the assessment year 2021-22 as per the grounds of appeal on record.

2.

At the very outset, it is noted that the appeal is time barred by 46 days. That as per record, there is no malafide or deliberate conduct established on the part of the assessee for causing such delay. Therefore, respectfully following the dictate o

The order continues below.

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