JYOTI INDUSTRIES FREIGHT CARRIER PRIVATE LIMITED,NAVI MUMBAI vs. DCIT CIRCLE 1(1), BILASPUR, BILASPUR

ITA 260/RPR/2026Status: DisposedITAT Raipur15 October 2026AY 2023-202411 pages

AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that when an ex-parte order is passed by the Ld. CIT(Appeals)/NFAC due to the assessee's non-compliance, the matter should be remanded back to the file of the Ld. CIT(Appeals)/NFAC for denovo adjudication on merits. The Tribunal reasoned that it is not open for the ITAT to address any issue in the absence of a substantive order passed by the Ld. CIT(Appeals)/NFAC in terms of Section 250(4) & (6) of the Act. Allowing the Tribunal to decide a legal ground in such a scenario would usurp the power of the Ld. CIT(Appeals)/NFAC and create an easy route for assessees to bypass the appellate process, defeating the legislative intent. The Tribunal emphasized the principles of natural justice and the need for a speaking order on merits by the first appellate authority. Therefore, the appeal was allowed for statistical purposes, setting aside the order of the Ld. CIT(Appeals)/NFAC and remanding the matter back with a direction for the assessee to comply and for the Ld. CIT(Appeals)/NFAC to pass a speaking order within three months.

What were the facts?

The assessee, Jyoti Industries Freight Carrier Private Limited, filed an appeal before the ITAT, Raipur Bench, against an order of the Ld. CIT(Appeals)/NFAC, Delhi, for Assessment Year 2023-24. The Ld. CIT(Appeals)/NFAC had dismissed the assessee's appeal ex-parte due to non-compliance with multiple notices issued between June 2025 and December 2025. Despite a final show-cause notice on December 26, 2025, offering a last opportunity to submit responses within 10 days, the assessee failed to provide any submissions. Consequently, the Ld. CIT(Appeals)/NFAC decided the appeal based on the material available on record.

What were the issues?

1. Whether the Tribunal can decide a legal issue on merits when the Ld. CIT(Appeals)/NFAC has passed an ex-parte order due to the assessee's non-compliance, or whether the matter should be remanded back to the Ld. CIT(Appeals)/NFAC for denovo adjudication. Assessee's Contention: The assessee, through the Ld. CIT-DR, argued that in cases of ex-parte orders due to non-compliance, the matter should be remanded back to the Ld. CIT(Appeals)/NFAC for denovo adjudication in the interest of natural justice, citing precedents like Brajesh Singh Bhadoria Vs. Dy./ACIT. Revenue's Contention: The judgment does not explicitly record separate contentions from the Revenue regarding the specific issue of remand versus deciding on merits. However, the Ld. CIT-DR's submission supports the assessee's plea for remand.

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 PARTHA SARATHI CHAUDHURY & SHRI AVDHESH KUMAR MISHRA

For Appellant: Shri Ashwini Kumar, Advocate

For Respondent: Shri Rituparna Namdeo, CIT-DR

Hearing: 14.10.2026Pronounced: 15.10.2026

PER PARTHA SARATHI CHAUDHURY, JM:

The present appeal preferred by the assessee emanates from the order of the Ld.CIT(Appeals)/NFAC, Delhi dated 07.01.2026 for the assessment year 2023-24 as per the grounds of appeal on record.

At the very outset, it is noted that as evident from Para 3.1 of the impugned order, the Ld.CIT(Appeals)/NFA

The order continues below.

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