DISTRICT HEALTH SOCIETY RAIGARH,RAIGARH vs. CIT(APPEAL), BILASPUR

ITA 566/RPR/2026Status: DisposedITAT Raipur21 July 2026AY 2019-2013 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal. Following previous 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 dismissed ex-parte by the CIT(Appeals) due to non-compliance. The assessee filed a condonation petition for a 6-day delay in filing the appeal, which was allowed. The ITAT noted that the CIT(Appeals) order was ex-parte.

What were the issues?

Whether an ex-parte order passed by the CIT(Appeals) due to non-compliance should be set aside and remanded for adjudication on merits, adhering to 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: 21.07.2026Pronounced: 21.07.2026

PER PARTHA SARATHI CHAUDHURY, JM The present appeal preferred by the assessee emanates from the order of the Ld.CIT(Appeals)/NFAC, Delhi dated 14.04.2026 for the assessment year 2019-20 as per the grounds of appeal on record.

2.

At the time of hearing, none appeared for the assessee. However, an adjournment petition has been filed which is rejected. The matter is heard on merits after recording the submissions of the Ld. S

The order continues below.

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