AMRITA PANDEY, RAIPUR, RAIPUR vs. ITO-4(1), RAIPUR, RAIPUR

ITA 389/RPR/2026Status: DisposedITAT Raipur05 August 2026AY 2016-1711 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay and, following previous precedents, set aside the CIT(Appeals) order. The matter was remanded back to the CIT(Appeals) for de novo adjudication on merits, providing a final opportunity to the assessee.

What were the facts?

The assessee's appeal was time-barred by 107 days. The CIT(Appeals) had dismissed the appeal ex-parte due to non-compliance by the assessee.

What were the issues?

Whether to condone the delay in filing the appeal and whether to remand the matter for de novo adjudication when the lower appellate authority passed an ex-parte order due to non-compliance.

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 R.K PANDA & SHRI PARTHA SARATHI CHAUDHURY

For Appellant: Shri Yash Dhariwal, CA
For Respondent: Shri Rituparna Namdeo, CIT-DR
Hearing: 04.08.2026Pronounced: 05.08.2026

PER PARTHA SARATHI CHAUDHURY, JM: The present appeal preferred by the assessee emanates from the order of the Ld.CIT(Appeals)/NFAC, Delhi dated 03.11.2025 for the assessment year 2016-17 as per the grounds of appeal on record.

2.

At the very outset, it is noted that the present appeal is time barred by 107 days. Explaining the reasons for such delay and praying for condonation, the assessee had filed an “affidavit”, dated 21.07.2026 as well as condonation application.

3.

We have carefully considered the contents

The order continues below.

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