STELLAR RESOURCES PVT. LTD., RAIPUR,RAIPUR vs. DCIT, CIRCLE-3(1), RAIPUR, RAIPUR

ITA 334/RPR/2026Status: DisposedITAT Raipur13 July 2026AY 2012-1311 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the order of the CIT(Appeals)/NFAC and remanded the matter back for de novo adjudication. The assessee was granted one final opportunity to comply and present their case on merits.

What were the facts?

The assessee's appeal was dismissed by the CIT(Appeals)/NFAC due to non-compliance. The assessee had filed declarations under the Vivad se Vishwas Act, but these had not attained finality, and no submissions on merits were filed.

What were the issues?

Whether an ex-parte order passed by the CIT(Appeals)/NFAC 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,Section 143(3),Section 147,Section 68

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 Veekaas S Sharma, CA
For Respondent: Shri Piyush Tripathi, Sr. DR
Hearing: 10.07.2026Pronounced: 13.07.2026

PER PARTHA SARATHI CHAUDHURY, JM: The present appeal preferred by the assessee emanates from the order of the Ld.CIT(Appeals)/NFAC, Delhi dated 17.02.2026 for the assessment year 2012-13 as per the grounds of appeal on record.

2.

At the very outset, it is noted that as evident from paras 4.2, 4.3 and 5 of the impugned order, the Ld.CIT(Appeals)/NFAC vide an ex-part

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 147

All 49,210 judgments and leading authorities on Section 147 →

Recent GST High Court judgments

Search GST case law →