ACCURATE ASHRAY PVT. LTD., HOWRA,HOWRA vs. DCIT, CENTRAL CIRCLE-1, RAIPUR, RAIPUR

ITA 178/RPR/2026Status: DisposedITAT Raipur17 March 2026AY 2014-15Bench: SHRI PARTHA SARATHI CHAUDHURY (Judicial Member)3 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 de novo adjudication. The assessee was granted one final opportunity to present their case on merits.

What were the facts?

The assessee's appeals were dismissed ex-parte by the CIT(Appeals) due to non-compliance with hearing notices. The assessee failed to provide explanations despite multiple opportunities.

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 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 Praveen Jain &
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), Raipur-3 dated 11.12.2025 for the assessment year 2014-15 as per the grounds of appeal on record.

2.

At the very outset, it is noted that as evident from paras 3 & 3.1 of the im

The order continues below.

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