RADHESHYAM AGRAWAL, RAIPUR,RAIPUR vs. ITO-CIRCLE1(1), RAIPUR, RAIPUR

ITA 204/RPR/2026Status: DisposedITAT Raipur15 July 2026AY 2018-194 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal and restored the issue back to the CIT(A) for a final opportunity to the assessee to substantiate their case. The assessee was directed to make submissions without seeking adjournments.

What were the facts?

The assessee's appeal was dismissed by the CIT(A) for non-prosecution. The assessee claimed large deductions under Section 57 for interest on unsecured loans, which the Assessing Officer disallowed in part. The assessee contended that they did not receive notices from the CIT(A).

What were the issues?

Whether the CIT(A) erred in dismissing the appeal for non-prosecution without granting sufficient opportunity, and whether the assessee should be given a final chance to present their case.

Which sections of the Income-tax Act were involved?

Section 57,Section 143(2),Section 142(1)

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 Bikram Jain, 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 07.03.2025 of the Ld. Commissioner of Income Tax [CIT(A)]/NFAC, Delhi relating to assessment year 2018-19. 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.

3.

There is a delay of 290 days in filing of the appeal before the Tribunal, for which a condonation application along an affidavit has been filed explaining the 2 Radheshyam Agrawal

reasons for such delay according to which the notices were sent to wrong email ID

The order continues below.

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