SHANKARASAMY MENAKA, KORBA,KORBA vs. ITO -1, KORBA, KORBA

ITA 578/RPR/2026Status: DisposedITAT Raipur23 July 2026AY 2020-202112 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal and, following previous precedents, set aside the ex-parte order of the CIT(Appeals). The matter was remanded back to the CIT(Appeals) for de novo adjudication on merits, providing one final opportunity to the assessee.

What were the facts?

The assessee's appeal before the CIT(Appeals) was dismissed ex-parte due to non-compliance with hearing notices. The appeal before the ITAT was filed after a delay of 197 days, which was condoned.

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 de novo adjudication, considering principles of natural justice.

Which sections of the Income-tax Act were involved?

Section 250(4),Section 250(6)

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)/NFAC, dated 16.10.2025 for the assessment year 2020-21 as per the grounds of appeal on record.

2.

At the very outset, it is noted that the appeal is time barred by 197 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 of Higher Forum in the cases vi

The order continues below.

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