What did the Tribunal hold?

The Tribunal noted that the CIT(A) issued notices, but the assessee failed to comply, leading to an ex-parte decision. In the interest of justice, the CIT(A)'s order was set aside for de novo adjudication with an opportunity for the assessee to be heard.

The assessee appealed an order from the CIT(A) for AY 2018-19. The assessee contended that the CIT(A) passed the order without providing a proper opportunity to be heard.

What were the issues?

Whether the CIT(A) provided a proper opportunity of being heard to the assessee before passing the order.

Sunil Kumar Agrawal, Raigarh vs ACIT | s.250 | ITAT Raipur 2026

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

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

For Appellant: Shri Bikram Jain, 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) 2018-19 on

ITA No. 327/RPR/2026 Sunil Kumar Agrawal

06.02.2026 emanating from assessment order under section 143(3) rws 143(3A) and 143(3B) of the Act dated 12.03.2021.

Ld. AR submitted that the Ld. CIT(A) has passed the order without providing proper opportunity of being heard.

Ld. DR relied on the orders of Ld. Assessing Officer (‘AO') and Ld. CIT(A).

In this case, in ground No.2, assessee has raised the contention that Ld. CIT(A) has not provided proper opportunity of being heard. On perusal of the order of Ld. CIT(A), it is noted that the Ld. CIT(A) had issued three notices to the assessee but assessee failed to comply them. As a result, Ld. CIT(A) decided the case ex-parte and confirmed the addition.

In these facts and circumstances of the case and in the interest of justice, we set aside the order of the 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.

ITA No. 327/RPR/2026 Sunil Kumar Agrawal

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, Hem Kumari Digitally signed by //True copy// Hem Kumari Shrivastava, Shrivastava, PS, PS, ITAT, ITAT, Raipur Date: 2026.05.15 // True Copy // Private Secretary, Raipur 11:41:22 +05'30' आयकर अपीलीय अिधकरण, रायपुर / ITAT, Raipur.

SUNIL KUMAR AGRAWAL, RAIGARH,RAIGARH vs. ACIT, CENTRAL CIRCLE-1, RAIPUR, RAIPUR

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