M/S SHREE ASSOCIATES, RAIGARH,RAIGARH vs. ACIT, CENTRAL CIRCLE, BILASPUR, BILASPUR

ITA 124/RPR/2026Status: HeardITAT Raipur19 March 2026AY 2013-14Bench: 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. The assessee was granted one final opportunity to comply and present their case on merits.

What were the facts?

The assessee failed to appear before the CIT(Appeals) despite multiple opportunities, leading to an ex-parte order. The assessee did not file any adjournment petition for the current hearing before the ITAT.

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, adhering to principles of natural justice.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(3)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

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), Raipur-3, dated 29.12.2025 for the assessment year 2013-14 as per the grounds of appeal on record.

2.

At the time of hearing, none appeared for the assessee nor any adjournment petition has been filed. The matter is heard after recording the submissions of the Ld. Sr. DR and on careful perusal of the materials available on record.

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

Recent GST High Court judgments

Search GST case law →