SHREE BHAWANISAO RAMLALSAO CHARITY TRUST, BILASPUR,BILASPUR vs. INCOME TAX OFFICER, WARD-EXEMPTION, BILASPUR, BILASPUR

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ITA 270/RPR/2026Status: DisposedITAT Raipur14 May 2026AY 2020-213 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT condoned the one-day delay and set aside the CIT(A)'s order. The case was remanded to the CIT(A) for de-novo adjudication, with a direction to provide the assessee with a hearing opportunity.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed due to non-compliance. The assessee sought one more opportunity before the CIT(A) due to a one-day delay in filing the appeal before the ITAT.

What were the issues?

Whether the assessee should be granted another opportunity for hearing before the CIT(A) after the appeal was dismissed for non-compliance.

Which sections of the Income-tax Act were involved?

Section 250,Section 147,Section 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RAIPUR BENCH “DB”, RAIPUR

Before: SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL Dr. DIPAK P. RIPOTE

For Appellant: Shri Shubham Agrawal, CA
For Respondent: Shri Ch. Rajeswara Reddy, DR
Hearing: 13.05.2026Pronounced: 14.05.2026

आदेश / ORDER PER DR. DIPAK P. RIPOTE, AM:

This is an appeal filed by the assessee against the order of the Commissioner of Income Tax (Appeals) [CIT(A)], National Faceless Appeal Centre (NFAC), Delhi, passed under section 250 of the Income Tax Act, 1961 (‘the Act’) for the Assessment Year (AY) 2020-21 on

ITA No. 270/RPR/2026 Shree Bhawanisao Ramlalsao Charity Trust

09.01.2026 emanating from assessment order under section 147 rws 144B of the Act dated 26.03.2025.

2.

Ld. AR filed an affidavit explaining the delay of one day in filing appeal before this Tribunal. Ld. AR submitted that Ld. CIT(A) has dismissed the appeal of the assessee on account of non-compliance. Ld. AR submitted that assessee may be given one more opportunity before Ld. CIT(A).

3.

Ld. DR relied on the orders of Ld. Assessing Officer (‘AO') and Ld. CIT(A). 4. In this case, Ld. CIT(A) has mentioned in para 4 and 5 that he had issued three notices, but assessee had not filed any submission with respect to grounds of appeal. Therefore, Ld. CIT(A) adjudicated based on the details available on record. In this case, since Ld. AR requested for one more opportunity, in the interest of justice, we set aside the order of Ld. CIT(A) to Ld. CIT(A) for de-novo adjudication. Ld. CIT(A) shall provide opportunity of hearing to the assessee. Assessee shall file all the details required without seeking any adjournment.

5.

We have condoned the delay of one day.

ITA No. 270/RPR/2026 Shree Bhawanisao Ramlalsao Charity Trust

6.

In the result, grounds of the assessee are allowed for statistical purposes.

Order pronounced on this 14th day of May, 2026.

Sd/- Sd/- (PARTHA SARATHI CHAUDHURY) (Dr. DIPAK P. RIPOTE) JUDICIAL MEMBER ACCOUNTANT MEMBER रायपुर / Raipur; िदनांक / Dated : 14 May, 2026. HKS, PS

आदेश की �ितिलिप अ�ेिषत / Copy of the Order forwarded to : अपीलाथ� / The Appellant. 1. ��थ� / The Respondent. 2. 3. The Pr. CIT concerned. िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, “SMC” ब�च, 4. रायपुर / DR, ITAT, “SMC” Bench, Raipur. गाड� फ़ाइल / Guard File. 5.

आदेशानुसार / BY ORDER, Digitally signed by Hem Hem Kumari //True copy// Kumari Shrivastava, PS, Shrivastava, PS, ITAT, Raipur Date: 2026.05.15 ITAT, Raipur 11:37:04 +05'30' // True Copy // Private Secretary, आयकर अपीलीय अिधकरण, रायपुर / ITAT, Raipur.

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