SHRI RAVI SHANKAR SINGHAL, RAIPUR, RAIPUR vs. INCOME TAX OFFICER-4(5), RAIPUR, RAIPUR

ITA 354/RPR/2026Status: DisposedITAT Raipur15 July 2026AY 2017-185 pages
AI SummaryRemanded

What did the Tribunal hold?

The CIT(Appeals) again dismissed the appeal without proper adjudication on merits, failing to comply with the Tribunal's previous directions. The Tribunal found the order perverse and lacking in substantive justice.

What were the facts?

The assessee had opted out of email communication with the CIT(Appeals). Despite this, notices were allegedly sent via email, leading to an ex-parte order. The Tribunal had previously set aside the order for a fresh adjudication with an opportunity to be heard.

What were the issues?

Whether the CIT(Appeals) complied with the Tribunal's directions for a fresh adjudication and whether the order passed was in accordance with principles of natural justice and statutory requirements.

Which sections of the Income-tax Act were involved?

Section 69A,Section 250(4),Section 250(6)

AI-generated summary — verify with the full judgment below

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

Before: SHRI PARTHA SARATHI CHAUDHURY & SHRI AVDHESH KUMAR MISHRA

For Appellant: Shri Sakshi Gopal Agrawal, CA
For Respondent: Shri Piyush Tripathi, Sr. DR
Hearing: 13.07.2026Pronounced: 15.07.2026

PER PARTHA SARATHI CHAUDHURY, JM:

The present appeal preferred by the assessee emanates from the order of the Ld.CIT(Appeals)/NFAC, Delhi dated 23.02.2026 for the assessment year 2017-18 as per the grounds of appeal on record.

2.

This is the second round of appeal before us. In the first round, the Ld. CIT(Appeals)/NFAC had passed an ex-parte order and the Tribunal had vide its order passed in ITA No.283/RPR/2024, dated 24.09.2024 he

The order continues below.

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