AJMAT QURAISHI, RAIPUR,RAIPUR vs. ITO-4(1), RAIPUR, RAIPUR

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ITA 439/RPR/2025Status: HeardITAT Raipur05 August 2025AY 2018-19Bench: SHRI PARTHA SARATHI CHAUDHURY (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)11 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(A)'s order was passed ex-parte and that the principles of natural justice require a proper opportunity to be heard. Therefore, the matter was restored to the CIT(A) for de novo adjudication.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed ex-parte due to non-compliance. The assessee then filed an appeal before the ITAT, which was delayed by 319 days. The ITAT condoned the delay.

What were the issues?

Whether the CIT(A) erred in sustaining an addition on account of unexplained money when the appeal was dismissed ex-parte without a proper hearing. Whether the principles of natural justice were violated.

Which sections of the Income-tax Act were involved?

Section 69A,Section 147,Section 144B,Section 250

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Income Tax Appellate Tribunal, RAIPUR BENCH, RAIPUR

Before: SHRI PARTHA SARATHI CHAUDHURY, JM & SHRI ARUN KHODPIA, AM

For Appellant: Shri Sunil Kumar Agrawal, CA
Hearing: 05.08.2025

आदेशकी �ितिलिप अ�ेिषत / Copy of the Order forwarded to : अपीलाथ�/ The Appellant- Ajmat Quraishi, Raipur 1. 2. ��थ�/ The Respondent- ITO-4(1), Raipur 3. The Pr. CIT, Raipur (C.G.) िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, रायपुर/ DR, 4. ITAT, Raipur 5. गाड� फाईल / Guard file. // स�ािपत �ित True copy //

आदेशानुसार/ BY ORDER,

(Senior Private Secretary) आयकर अपीलीय अिधकरण, रायपुर / ITAT, Raipur

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