J.R.P. BUILDERS & DEVELOPERS, RAIPUR,RAIPUR vs. INCOME TAX OFFICER (TDS), RAIPUR, RAIPUR

ITA 252/RPR/2023Status: DisposedITAT Raipur19 March 2026AY 2018-19Bench: SHRI PARTHA SARATHI CHAUDHURY (Judicial Member), SHRI AVDHESH KUMAR MISHRA (Accountant Member)1 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that in cases of ex-parte orders due to non-compliance by the assessee, the matter should be remanded back to the CIT(Appeals)/NFAC for de novo adjudication on merits, providing one final opportunity to the assessee.

What were the facts?

The assessee's appeal was dismissed ex-parte by the CIT(Appeals)/NFAC without providing a reasonable opportunity to be heard. The assessee argued that this violated the principles of natural justice.

What were the issues?

Whether the ex-parte order passed by the CIT(Appeals)/NFAC violated the principles of natural justice and if the Tribunal can decide legal issues without a substantive order from the first appellate authority.

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, RAIPUR

Before: SHRI PARTHA SARATHI CHAUDHURY & SHRI AVDHESH KUMAR MISHRA

For Appellant: Shri Veekaas S Sharma, CA
For Respondent: Dr. Priyanka Patel, Sr. DR
Hearing: 18.03.2026Pronounced: 19.03.2026

PER PARTHA SARATHI CHAUDHURY, JM: The present appeal preferred by the assessee emanates from the order of the Ld.CIT(Appeals)/NFAC, Delhi dated 23.08.2022 for the assessment year 2018-19 as per the grounds of appeal on record.

2.

At the time of hearing, the Ld. Counsel for the assessee referring to Ground of appeal No.5 submitted that the appeal of the assessee was dismissed ex-parte by the Ld.CIT(Appeals)/NFAC without providing reasonable

The order continues below.

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