VIKASH CHHATRI, BILASPUR,BILASPUR vs. INCOME TAX OFFICER, WARD-1(1), BILASPUR, BILASPUR

ITA 229/RPR/2026Status: DisposedITAT Raipur09 April 2026AY 2016-1711 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the ex-parte orders of the CIT(Appeals) and remanded the matters back for fresh adjudication. The assessee was granted one final opportunity to comply with hearing notices and represent the case on merits.

What were the facts?

The assessee failed to appear before the CIT(Appeals) despite multiple opportunities, leading to ex-parte orders of dismissal for assessment years 2013-14 to 2017-18. The assessee's counsel requested a remand for denovo adjudication.

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 denovo adjudication on merits, adhering to principles of natural justice.

Which sections of the Income-tax Act were involved?

Section 250

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Cases cited in this judgment(3)Show list

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

Before: SHRI PARTHA SARATHI CHAUDHURY

For Appellant: Ms. Namrata Kayarwar, CA
Hearing: 09.04.2026Pronounced: 09.04.2026

PER PARTHA SARATHI CHAUDHURY, JM The captioned appeals preferred by the assessee emanates from the respective orders of the Ld.CIT(Appeals), Raipur-3 dated 27.01.2026 for the assessment years 2013-14 to 2017-18 as per the grounds of appeal on record.

2.

At the very outset, it is noted that an ex-parte order has been passed by the Ld. CIT(Appeals) vide paras 4 & 5 of the impugned order due to non-compliance

The order continues below.

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