NIMISH KUMAR PATEL, BILAIGARH,BILAIGARH vs. ACIT, CENTRAL CIRCLE-1, RAIPUR, RAIPUR
Facts
The assessee's appeals for assessment years 2020-21, 2021-22, and 2022-23 were dismissed ex-parte by the CIT(Appeals) due to repeated non-compliance and failure to respond to hearing notices. The assessee had requested an adjournment once but subsequently failed to appear or submit any replies.
Held
The Tribunal, noting the ex-parte dismissal and in adherence to natural justice principles, set aside the CIT(Appeals)'s order and remanded the matter for de novo adjudication. The assessee was granted one final opportunity to comply with the CIT(Appeals)'s notices.
Key Issues
The key legal issue was whether the ex-parte dismissal of the assessee's appeals by the CIT(Appeals) due to non-compliance violated principles of natural justice, warranting a remand for fresh adjudication.
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Income Tax Appellate Tribunal, RAIPUR BENCH “SMC”, RAIPUR
Before: SHRI PARTHA SARATHI CHAUDHURY
आदेश / ORDER PER PARTHA SARATHI CHAUDHURY, JM The captioned appeals preferred by the assessee emanates from the respective orders of the Ld.CIT(Appeals), Raipur-3, dated 04.12.2025 for the assessment years 2020-21, 2021-22 & 2022-23 as per the grounds of appeal on record.
At the very outset, it is noted that as evident from Page 3, Para 2 of the impugned order, the Ld.CIT(Appeals) vide an ex-parte order had dismissed the appeal of the assessee due to non-compliance by the assessee. For the sake of clarity, the Page 3, Para-2 of the Ld.CIT(Appeals) order in ITA No.102/RPR/2026 for A.Y.2020-21 are extracted as follows:
“The appeal was fixed for hearing on 13.10.2025 & 24.10.2025. In response to the above the assessee has submitted an adjournment request through ITBA portal on 24.10.2025, which is as under: - "It is respectfully submitted that due to ongoing statutory and tax audit compliances with the due date of 31st October, 2025, additional time is required to prepare a proper and comprehensive response. Hence, your honor is most humbly requested to grant 1 month time. This request being in consonance with the principles of natural justice may kindly be acceded. Submitted for kind consideration." The adjournment request of the assessee has been considered and further hearing was fixed on 28.10.2025 vide hearing notice dt.24.10.2025. The assessee has failed to submit any reply or adjournment in response to the aforesaid notice. Again hearing was fixed on 20.11.2025 vide hearing notice dt.06.11.2025, the assessee has again failed
3 Nimish Kumar Patel Vs. ACIT, CC-1, Raipur (C.G. ITA Nos. 102, 103 & 104/RPR/2026
to submit any reply or adjournment in response to the aforesaid notice. Thereafter the assessee never filed any reply or adjournment in response to hearing notices issued. The assessee is completely failed to submit its reply in favour of its appeal after lapse of 04 opportunities and also until the passing of this order. Therefore, it is held that the assessee firm has no interest in this appeal.”
In so far as appeals of the assessee in ITA Nos.103 & 104/RPR/2026 for A.Ys.2021-22 & 2022-23 are concerned, it is noted that as per Page 3, Para-2 of the impugned orders, the Ld.CIT(Appeals) vide an ex-parte order had dismissed the appeal of the assessee due to non-compliance by the assessee. The same are only being referred to and not extracted for the sake of brevity.
The Ld. Sr. DR has fairly conceded that the matter may be adjudicated denovo on merits before the first appellate authority providing one final opportunity to the assessee.
That as per this factual spectrum that an ex-parte order has been passed by the Ld.CIT(Appeals) since there was no compliance from the assessee, in such scenario, in the interest of principles of natural justice and consistency, I follow the ratio laid down by the ITAT, “Division Bench”, Raipur in the cases of Brajesh Singh Bhadoria Vs. Dy./ACIT, Central Circle-2, Naya Raipur, IT(SS)A Nos. 1 to 6, 8 & 9/RPR/2025, dated 20.03.2025 wherein the Tribunal had dealt with similar issue on
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the same parameters of ex-parte order passed by the Ld. CIT(Appeals) and remanded the matter back to the file of the Ld. CIT(Appeals). Accordingly, on same parity of reasoning and on similar terms, I set-aside the order of the Ld. CIT(Appeals) and remand the matter back to his file for denovo adjudication while complying with the principles of natural justice. At the same time, it is directed that this being the final opportunity, the assessee shall duly comply with the hearing notices from the Ld.CIT(Appeals).
As per the aforesaid terms, the grounds of appeal raised by the assessee stands allowed for statistical purposes.
In the result, all the appeals of the assessee are allowed for statistical purposes. Order pronounced in open court on 26th day of February, 2026.
Sd/- (PARTHA SARATHI CHAUDHURY) �या�यक सद�य/JUDICIAL MEMBER रायपुर / Raipur; �दनांक / Dated : 26th February, 2026. SB, Sr. PS आदेश क� ��त�ल�प अ�े�षत / Copy of the Order forwarded to : अपीलाथ� / The Appellant. 1. ��यथ� / The Respondent. 2. 3. The Pr. CIT-1, Raipur (C.G.) 4. �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण, “एक-सद�य” ब�च, रायपुर / DR, ITAT, “SMC” Bench, Raipur. गाड� फ़ाइल / Guard File. 5.
5 Nimish Kumar Patel Vs. ACIT, CC-1, Raipur (C.G. ITA Nos. 102, 103 & 104/RPR/2026
आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपील�य अ�धकरण, रायपुर / ITAT, Raipur
