KODA BABU ELLARAO, RAIPUR,RAIPUR vs. ACIT, CENTRAL CIRCLE-2, RAIPUR, RAIPUR

ITA 346/RPR/2026Status: DisposedITAT Raipur14 July 2026AY 2021-2211 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that in cases of ex-parte orders by the CIT(Appeals) due to non-compliance, the matter should be remanded back to the CIT(Appeals) for denovo adjudication on merits, following principles of natural justice.

What were the facts?

The assessee's appeal before the CIT(Appeals) was dismissed ex-parte due to non-compliance with hearing notices. The assessee failed to provide detailed explanations despite multiple opportunities.

What were the issues?

Whether an ex-parte order passed by the CIT(Appeals) due to assessee's non-compliance warrants a remand for adjudication on merits, or if the Tribunal can decide legal issues directly.

Which sections of the Income-tax Act were involved?

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 Shubham Agrawal, CA
For Respondent: Shri Rituparna Namdeo, CIT-DR
Hearing: 13.07.2026Pronounced: 14.07.2026

PER PARTHA SARATHI CHAUDHURY, JM:

The present appeal preferred by the assessee emanates from the order of the Ld.CIT(Appeals), Raipur-3 dated 16.03.2026 for the assessment year 2021-22 as per the grounds of appeal on record.

2.

At the very outset, it is noted that as evident from para 3.1 of the impugned order, the Ld.CIT(Appeals) vide an ex-parte order had dismissed the appeal of th

The order continues below.

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