PRAKASH KUMAR CHAWLA,BILASPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1(1) BILASPUR, BILASPUR

ITA 123/RPR/2026Status: HeardITAT Raipur19 March 2026AY 2020-21Bench: SHRI PARTHA SARATHI CHAUDHURY (Judicial Member), SHRI AVDHESH KUMAR MISHRA (Accountant Member)1 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the ex-parte order of the CIT(Appeals) and remanded the matter back for denovo adjudication, providing one final opportunity to the assessee.

What were the facts?

The assessee failed to appear before the CIT(Appeals) despite multiple opportunities, leading to an ex-parte order. The assessee's appeal to the ITAT was also not attended by their representative.

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 fresh adjudication on merits.

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 Respondent: Dr. Priyanka Patel, Sr. DR
Hearing: 19.03.2026Pronounced: 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 04.12.2025 for the assessment year 2020-21 as per the grounds of appeal on record.

2.

At the time of hearing, none appeared for the assessee. However, an adjournment petition has been filed which is rejected. The matter is heard after recording of submissions of the Ld. Sr. DR and on careful perusal of the materials avai

The order continues below.

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