VISHWANATH GUPTA, MANENDRAGARH,MANENDRAGARH vs. ACIT, CENTRAL CIRCLE, BILASPUR, BILASPUR

ITA 786/RPR/2025Status: DisposedITAT Raipur17 March 2026AY 2019-20Bench: SHRI PARTHA SARATHI CHAUDHURY (Judicial Member), SHRI AVDHESH KUMAR MISHRA (Accountant Member)6 pages
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What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal, noting the reasonable cause and lack of prejudice to the revenue. The Tribunal held that the CIT(A) order was not well-reasoned and remanded the case for fresh adjudication.

What were the facts?

The assessee, engaged in transport lifting supervision, filed an ITR declaring income. During a survey, the assessee surrendered income. The AO made additions for disallowed bad debts and commission income. The CIT(A) dismissed the assessee's appeal due to non-prosecution.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal ex-parte without proper opportunity, and whether the case should be remanded for fresh adjudication.

Which sections of the Income-tax Act were involved?

Section 250,Section 133A,Section 254

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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 Yash Jain, CA
Hearing: 12/03/2026

Per Avdhesh Kumar Mishra, AM: This appeal for Assessment Year (‘AY’) 2019-20 filed by the assessee is directed against the order dated 18.08.2025 of the Commissioner of Income Tax (Appeals), [‘CIT(A)’], Raipur-3 passed under section 250 of the Income Tax Act, 1961 (‘Act’).

2.

The following grounds of appeal have been raised by the assessee: - “1. In the facts and circumstanc

The order continues below.

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