M/S VINOD AGRAWAL, KABIRDHAM,KABIRDHAM vs. ACIT, CENTRAL CIRCLE- BILASPUR, BILASPUR
Facts
The assessee's appeal for AY 2018-19 was dismissed ex-parte by the CIT(A) due to repeated non-compliance and failure to appear for hearings. The assessee subsequently appealed to the ITAT.
Held
The ITAT noted the ex-parte dismissal and, in the interest of natural justice, remanded the case back to the CIT(A) for a de novo adjudication. The assessee was granted one final opportunity to comply with hearing notices.
Key Issues
The key issue was whether the CIT(A) was justified in dismissing the appeal ex-parte due to non-compliance, and if the matter should be remanded for a fresh hearing.
Sections Cited
Section 250
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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 present appeal preferred by the assessee emanates from the order of the Ld.CIT(Appeals), Raipur-3, dated 10.12.2025 for the assessment year 2018-19 as per the grounds of appeal on record.
At the very outset, it is noted that as evident from Para 3.1, Page 4 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 Para 3.1 of the Ld.CIT(Appeals)’s order is extracted as follows:
“3.1………………During the appeal proceedings, the appeal was fixed for hearing as under: S. Notice u/s. Notice issued Hearing Assessee No. date fixed reply 1. u/s.250 21.10.2021 01.11.2021 Not received 2. u/s.250 21.12.2021 27.12.2021 Not received 3. u/s.250 06.04.2022 12.04.2022 Not received 4. u/s.250 15.07.2025 30.07.2025 Adjournment 5. u/s.250 13.11.2025 19.11.2025 Not received
It is quite evident from the chronology of event that despite several opportunities being granted from time to time, there has been absolutely no compliance on part of the appellant to give detailed explanation regarding ground of appeal taken for A.Y. 2018-19, the appellant has shown that he is not interested in
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pursuing the appeal. The laws aid those who are vigilant, not those who sleep upon their rights. Under these circumstances, in my opinion the appellant is not interest in the appeal. In view of these facts, the appeal of the appellant deserves to be dismissed as it cannot be kept pending adjudication for indefinite period. It is the duty of the appellant to make necessary arrangements for effective representation on the appointed date. Mere filing of an appeal is not enough, rather it requires effective hearing also. Therefore, the appeal is found liable for dismissal. This view is supported by the following judicial pronouncements:….”
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 since as per the factual spectrum and that an ex-parte order has been passed by the Ld. CIT(Appeals) as there was no compliance from the assessee, in such scenario, in the interest of principles of natural justice, 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 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
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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, appeal of the assessee is allowed for statistical purposes. Order pronounced in open court on 24th day of February, 2026.
Sd/- (PARTHA SARATHI CHAUDHURY) �या�यक सद�य/JUDICIAL MEMBER रायपुर / Raipur; �दनांक / Dated : 24th 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. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपील�य अ�धकरण, रायपुर / ITAT, Raipur
