SHANKAR LAL CHHUGANI, RAIPUR,RAIPUR vs. ACIT, CENTRAL CIRCLE-1, RAIPUR, RAIPUR

ITA 527/RPR/2026Status: DisposedITAT Raipur05 August 2026AY 2019-2012 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeals. It held that due to the ex-parte orders and to ensure natural justice, the matters should be remanded back to the CIT(Appeals) for fresh adjudication on merits.

What were the facts?

The assessee's appeals were time-barred by 131 and 72 days. The CIT(Appeals) had dismissed the appeals ex-parte due to non-compliance by the assessee.

What were the issues?

Whether the appeals should be dismissed due to delay and non-compliance, or if the principles of natural justice require a remand for adjudication on merits.

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 Sunil Kumar Agrawal &, Ms. Vidya Verma, CAs
For Respondent: Shri Rituparna Namdeo, CIT-DR
Hearing: 04.08.2026Pronounced: 05.08.2026

PER PARTHA SARATHI CHAUDHURY, JM: The captioned appeals preferred by the assessee emanates from the respective orders of the Ld.CIT(Appeals), Raipur-3, dated 25.11.2025 & 15.01.2026 for the assessment years 2019-20 & 2020-21 as per the grounds of appeal on record.

2.

At the very outset, it is noted that both the appeals are time barred by 131 & 72 days, respectively. Explaining t

The order continues below.

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