CHERA CONSTRUCTION COMPANY, RAIPUR,RAIPUR vs. ACIT, CENTRAL CIRCLE-1, RAIPUR, RAIPUR

ITA 333/RPR/2026Status: PendingITAT Raipur15 July 2026AY 2019-204 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the issue to the file of the CIT(Appeals) to grant the assessee one final opportunity to present their case. The assessee is directed to appear and substantiate their claims without seeking adjournments.

What were the facts?

A search operation led to the discovery of cash transactions between the assessee and another entity. The Assessing Officer initiated proceedings under Section 153C and made an addition of Rs. 20 lakhs. The assessee failed to appear before the CIT(Appeals), leading to the dismissal of their appeal.

What were the issues?

Whether the assessee should be granted a final opportunity to present their case before the CIT(Appeals) after their appeal was dismissed for non-prosecution due to medical reasons.

Which sections of the Income-tax Act were involved?

Section 132,Section 153C,Section 142(1),Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RAIPUR BENCH “DB”, RAIPUR

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

For Appellant: Shri Veekaas S Sharma, CA
For Respondent: Shri Piyush Tripathi, Sr. DR
Hearing: 29.06.2026Pronounced: 15.07.2026

PER R.K PANDA, VP:

This appeal filed by the assessee is directed against the ex-parte order dated 05.02.2026 of the Ld.CIT(Appeals), Raipur-3, relating to assessment year 2019-20. 2 Chera Construction Company Vs. ACIT, CC-1, Raipur (C.G)

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(Appeals) confirming the addition of Rs.20 lakhs made by the A.O.

3.

Facts of the cas

The order continues below.

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