BHAGWAN DAS AGRAWAL, KORBA,KORBA vs. ACIT CENTRAL CIRCLE-1, RAIPUR, RAIPUR
What did the Tribunal hold?
The Tribunal set aside the ex-parte order of the CIT(Appeals) and remanded the matter back for denovo adjudication on merits. The assessee was granted one final opportunity to comply and represent the case.
What were the facts?
The assessee's appeal was dismissed by the CIT(Appeals) ex-parte due to non-compliance. The assessee did not appear for multiple hearings despite notices. The ITAT noted that the CIT(Appeals) order was ex-parte and not on merits.
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 adjudication on merits, adhering to principles of natural justice.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, RAIPUR BENCH “SMC”, RAIPUR
Before: SHRI PARTHA SARATHI CHAUDHURY
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.
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. Sr.DR and on a careful
The order continues below.
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