SUBHASH AGARWAL,AMBIKAPUR vs. INCOME-TAX OFFICER, WARD-1, AMBIKAPUR, AMBIKAPUR

ITA 467/RPR/2026Status: DisposedITAT Raipur02 July 2026AY 2015-1610 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the orders of the CIT(Appeals) and remanded the matters back for de novo adjudication, emphasizing that this was a final opportunity for the assessee to comply and present their case on merits.

What were the facts?

The assessee's appeals were against ex-parte orders passed by the CIT(Appeals) due to non-compliance. The Tribunal noted that the assessee had not complied with hearing notices before the CIT(Appeals).

What were the issues?

Whether an ex-parte order passed by the CIT(Appeals) due to non-compliance by the assessee should be set aside and remanded for de novo adjudication on merits, adhering to principles of natural justice.

Which sections of the Income-tax Act were involved?

Section 271(1)(c),Section 250(4),Section 250(6)

AI-generated summary — verify with the full judgment below

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

Before: SHRI PARTHA SARATHI CHAUDHURY

For Appellant: Shri Yash Jain, CA
For Respondent: Shri Piyush Tripathi, Sr. DR
Hearing: 02.07.2026Pronounced: 02.07.2026

PER PARTHA SARATHI CHAUDHURY, JM The captioned appeals preferred by the assessee emanates from the respective orders of the Ld.CIT(Appeals)/NFAC, Delhi dated 13.03.2026 for the assessment year 2015-16 as per the grounds of appeal on record.

2.

At the very outset, it is noted that one appeal is on the quantum addition and another one is against penalty levied u/s. 271(1)(c) of the Income Tax Act, 1961 (for short ‘the Act’). The Ld. Counsel

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 271(1)(c)

All 25,141 judgments and leading authorities on Section 271(1)(c) →

Recent GST High Court judgments

Search GST case law →