BHARAT BIOCON PRIVATE LIMITED, RAIGARH,RAIGARH vs. ACIT, CENTRAL CIRCLE, BILASPUR, BILASPUR

ITA 321/RPR/2026Status: DisposedITAT Raipur13 July 2026AY 2013-1411 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the ex-parte order of the CIT(Appeals) and remanded the matter back for denovo adjudication. The assessee was granted one final opportunity to present its case on merits.

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 explanations despite multiple opportunities.

What were the issues?

Whether an ex-parte order passed by the CIT(Appeals) due to non-compliance by the assessee should be set aside and remanded for adjudication on merits, adhering to principles of natural justice.

Which sections of the Income-tax Act were involved?

Section 250

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: Ms. Puja Bajaj, CA
For Respondent: Shri Rituparna Namdeo, CIT-DR
Hearing: 09.07.2026Pronounced: 13.07.2026

PER PARTHA SARATHI CHAUDHURY, JM:

The present appeal preferred by the assessee emanates from the order of the Ld.CIT(Appeals), Raipur-3, dated 27.02.2026 for the assessment year 2013-14 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 dismisse

The order continues below.

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