NARSINGH INFRASTRUCTURE, RAIPUR,RAIPUR vs. DCIT, CIRCLE-1(1), RAIPUR, RAIPUR

ITA 196/RPR/2026Status: DisposedITAT Raipur15 July 2026AY 2014-154 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the issue to the CIT(A) to grant one final opportunity to the assessee to present its case. The assessee is directed to submit details without seeking adjournments.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed for non-prosecution due to the accountant's oversight in not intimating notices. The Assessing Officer had disallowed interest on an unsecured loan.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal ex-parte without granting sufficient opportunity. Whether the assessee should be given a final chance to present its case.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147,Section 142(1),Section 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RAIPUR BENCH, RAIPUR

Before: JUSTICE (RETD.) SHRI C. V. BHADANG & SHRI R. K. PANDA

For Appellant: Shri Ravi Agrawal, CA
For Respondent: Shri Piyush Tripathi, Sr. DR

PER R.K. PANDA, VP:

This appeal filed by the assessee is directed against the order dated 19.01.2026 of the Ld. Commissioner of Income Tax [CIT(A)] / NFAC, Delhi relating to assessment year 2014-15. 2. Although a number of grounds have been raised by the assessee, however, these all relate to the ex-parte order of the Ld. CIT(A) / NFAC in dismissing the appeal filed by the assessee for non-prosecution and thereby confirming the disallowance of interest on loan of Rs.6,40,282/- made by the Assessing Officer.

2 Narsingh Infrastructure

3.

Facts of the case, in brief, are that the assessee is

The order continues below.

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