S.S. INDUSTRIES, RAIPUR,RAIPUR vs. ACIT, CENTRAL CIRCLE-1, RAIPUR, RAIPUR

ITA 817/RPR/2025Status: DisposedITAT Raipur20 March 2026AY 2020-21Bench: SHRI PARTHA SARATHI CHAUDHURY (Judicial Member), SHRI AVDHESH KUMAR MISHRA (Accountant Member)1 pages
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What did the Tribunal hold?

The Tribunal held that the CIT(A) erred in dismissing the appeals for non-prosecution without deciding them on merits. The CIT(A) is obliged to dispose of appeals in writing with well-reasoned orders, even if the assessee does not appear, and cannot dismiss them solely for non-prosecution.

What were the facts?

The appeals were filed against orders of the CIT(A) which dismissed the assessee's appeals due to non-prosecution. The Assessing Officer had initiated proceedings under Section 153C of the Income Tax Act, 1961, based on information regarding bogus purchases and sales, and subsequently made additions.

What were the issues?

Whether the CIT(A) can dismiss an appeal for non-prosecution without deciding it on merits, and whether the reassessment proceedings under Section 153C were validly initiated.

Which sections of the Income-tax Act were involved?

Section 250,Section 153C,Section 142(1),Section 69C,Section 251,Section 139,Section 143(2)

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Cases cited in this judgment(2)Show list

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Income Tax Appellate Tribunal, RAIPUR BENCH, RAIPUR

Before: SHRI PARTHA SARATHI CHAUDHURY, JM & SHRI AVDHESH KUMAR MISHRA, AM

Hearing: 17/03/2026

Per Avdhesh Kumar Mishra, AM:

Common facts and similar grounds arise in the above captioned appeals of the assessee; therefore, these appeals were heard together and are being disposed off by this common order.

2.

These appeals for Assessment Years (‘AYs’) 2019-20 and 2020-21 filed by the assessee are directed against orders dated 16.12.2025 (even dated in both

The order continues below.

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