PAWAN KUMAR CHANDRAKAR, DHAMTARI,DHAMTARI vs. ITO, WARD-DHAMTARI, DHAMTARI

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ITA 686/RPR/2025Status: DisposedITAT Raipur12 March 2026AY 2015-16Bench: SHRI PARTHA SARATHI CHAUDHURY (Judicial Member), SHRI AVDHESH KUMAR MISHRA (Accountant Member)9 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(A) had not decided the appeals on merits and dismissed them in a casual manner without proper adjudication. The Tribunal found that the CIT(A) failed to apply its mind to the issues and was not empowered to dismiss the appeal for non-prosecution.

What were the facts?

The assessee did not file an Income Tax Return and sold an immovable property. The Assessing Officer (AO) re-opened the case under Section 148 and taxed the entire sale consideration along with interest. Penalties were also levied. The CIT(A) dismissed the appeals due to non-prosecution.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeals for non-prosecution without deciding on merits, and if the assessment and penalty proceedings were validly initiated and sustained.

Which sections of the Income-tax Act were involved?

Section 250,Section 147,Section 148,Section 151A,Section 144B,Section 148A,Section 2(14)(iii),Section 271(1)(c),Section 271(1)(b),Section 251(1)(a),Section 251(1)(b),Section 251(2)

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Income Tax Appellate Tribunal, RAIPUR BENCH, RAIPUR

Before: SHRI PARTHA SARATHI CHAUDHURY, JM & SHRI AVDHESH KUMAR MISHRA, AM

For Appellant: Shri Veekas S Sharma, CA
Hearing: 05/03/2026

आदेशानुसार/ BY ORDER, //True copy// (Private Secretary) आयकर अपीलीय अिधकरण, रायपुर / ITAT, Raipur 686 & 687/RPR/2025 Pawan Kumar Chandrakar, Dhamtari vs. ITO, Ward-Dhamatari

Date 1 Draft dictated on 05.03.2026 Sr.PS/PS 2 Draft placed before author 06.03.2026 Sr.PS/PS 3 Draft proposed and placed JM/AM before the second Member 4 Draft discussed/approved by AM/JM second Member 5 Approved draft comes to the Sr.PS/PS Sr. PS/PS 6 Kept for pronouncement on Sr.PS/PS 7 Date of uploading of order Sr.PS/PS 8 File sent to Bench Clerk Sr.PS/PS 9 Date on which the file goes to the Head Clerk 10 Date on which file goes to the A.R. 11 Date of dispatch of order

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