BHOPPANA PRASAD RAO, VISAKHAPATNAM,VISAKHAPATNAM vs. ITO, WARD-1(4), BHILAI, BHILAI

ITA 167/RPR/2026Status: DisposedITAT Raipur17 March 2026AY 2010-11Bench: SHRI PARTHA SARATHI CHAUDHURY (Judicial Member)1 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the orders of the CIT(Appeals) and remanded the matters back for denovo adjudication. The assessee was directed to comply with hearing notices and represent the matters on merits, with the CIT(Appeals) to pass a speaking order.

What were the facts?

The assessee's appeals were dismissed by the CIT(Appeals) ex-parte due to non-compliance with notices. The assessee did not appear for the hearing before the ITAT, but had filed a petition for adjournment which was rejected.

What were the issues?

Whether the ex-parte dismissal by the CIT(Appeals) for non-compliance warrants a remand to provide a final opportunity to the assessee, 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(6)Show list

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

Before: SHRI PARTHA SARATHI CHAUDHURY

For Respondent: Dr. Priyanka Patel, Sr. DR
Hearing: 17.03.2026Pronounced: 17.03.2026

PER PARTHA SARATHI CHAUDHURY, JM The captioned appeals preferred by the assessee emanates from the respective orders of the Ld.CIT(Appeals)/NFAC, Delhi dated 21.05.2024, 22.05.2024 for the assessment years 2009-10, 2010-11 & 2012-13 as per the grounds of appeal on record.

2.

At the time of hearing, none appeared for

The order continues below.

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