SUNIL KUMAR SHARMA, BILASPUR,BILASPUR vs. ITO-2(1), BILASPUR, BILASPUR

ITA 529/RPR/2026Status: DisposedITAT Raipur02 July 2026AY 2016-175 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT held that principles of natural justice were violated as the assessee was not given a reasonable opportunity of hearing by the CIT(Appeals). Therefore, the order of the CIT(Appeals) was set aside.

What were the facts?

The assessee's appeal before the CIT(Appeals) was dismissed without providing a proper opportunity of hearing. The assessee argued that no notice under section 143(2) was issued, rendering the assessment void. The CIT(Appeals) dismissed this ground, stating that section 143(2) is not applicable when no return is filed in response to a notice under section 148.

What were the issues?

Whether the CIT(Appeals) order is valid when principles of natural justice, specifically the right to a fair hearing, were not complied with. Whether a notice under section 143(2) is mandatory when no return is filed in response to a notice under section 148.

Which sections of the Income-tax Act were involved?

Section 143(2),Section 148,Section 144,Section 147,Section 151

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 R.B Doshi, CA
For Respondent: Shri Piyush Tripathi, Sr. DR
Hearing: 02.07.2026Pronounced: 02.07.2026

PER PARTHA SARATHI CHAUDHURY, JM The present appeal preferred by the assessee emanates from the order of the Ld.CIT(Appeals)/NFAC, Delhi dated 05.06.2026 for the assessment year 2016-17 as per the grounds of appeal on record.

2.

At the very outset, the Ld. Counsel for the assessee referring to grounds of appeal No.1 of grounds of appeal memo, submitted that the Ld. CIT(Appeals)/NFAC erred in deciding appeal without providing proper opportunity of hearing to the

The order continues below.

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