URJA PROPERTIES PVT. LTD., JAGDALPUR,JAGDALPUR vs. INCOME TAX OFFICE, JAGDALPUR, JAGDALPUR

ITA 232/RPR/2026Status: DisposedITAT Raipur09 April 2026AY 2014-1511 pages
AI SummaryRemanded

What did the Tribunal hold?

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

What were the facts?

The assessee's appeal was dismissed ex-parte by the CIT(Appeals) due to non-compliance with hearing notices. The assessee contended that the matter should be remanded for denovo adjudication in the interest of natural justice.

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(4),Section 250(6)

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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: Shri R.B Doshi, CA
Hearing: 09.04.2026Pronounced: 09.04.2026

PER PARTHA SARATHI CHAUDHURY, JM

The present appeal preferred by the assessee emanates from the order of the Ld.CIT(Appeals), Raipur-3 dated 30.01.2026 for the assessment year 2014-15 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 3 & 3.1 of the impugned order due to non-compliance by the assessee. There is no doubt of the fact that reasonable opportunities were

The order continues below.

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