NAVEEN KAPOOR, DURG,DURG vs. INCOME TAX OFFICER-2(1), BHILAI, DURG
Facts
The assessee's appeal was dismissed ex-parte by the CIT(Appeals)/NFAC due to non-compliance regarding the claim of three self-occupied house properties. The assessee filed an adjournment petition with the ITAT, which was rejected, but the Senior DR conceded to a de novo adjudication.
Held
The ITAT set aside the ex-parte order of the CIT(Appeals)/NFAC and remanded the matter for de novo adjudication, providing the assessee one final opportunity to comply with hearing notices, in adherence to the principles of natural justice.
Key Issues
The key legal issue was whether the CIT(Appeals) was justified in dismissing the assessee's appeal ex-parte due to non-compliance, and if the matter should be remanded for a fresh hearing on merits.
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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)/NFAC, dated 17.10.2025 for the assessment year 2018-19 as per the grounds of appeal on record.
At the time of hearing, none appeared for the assessee. However, an adjournment petition has been filed which is rejected. The matter is heard after recording the submissions of the Ld. Sr. DR and on a careful perusal of the materials available on record.
At the very outset, it is noted that as evident from Para 7 of the impugned order, the Ld.CIT(Appeals)/NFAC 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 7 of the Ld.CIT(Appeals)/NFAC’s order are extracted as follows:
“7. The appellant during the appellate proceedings did not produce any details with regard to the claim of three house property as self-occupied. Further, the appellant neither submitted any documentary evidence to substantiate his claim during the assessment proceedings. During the course of appellate proceedings, the appellant was given opportunities by issuing hearing notices to press his points before the undersigned. However, the appellant remained ignorant against the notices issued by this office. From the conduct of the appellant, it is inferred that he has nothing to state against the action of the A.O and also not willing to pursue the instant appellate proceedings. Therefore, under such circumstances, the grounds raised by the appellant becomes baseless. Thus, the
3 Naveen Kapoor Vs. ITO-2(1), Bhilai (C.G.) ITA No.846/RPR/2025
ground Nos. 1 and 2 raised by the appellant are hereby dismissed accordingly.”
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)/NFAC 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)/NFAC and remanded the matter back to the file of the Ld. CIT(Appeals)/NFAC. Accordingly, on same parity of reasoning and on similar terms, I set-aside the order of the Ld. CIT(Appeals)/NFAC and remand the matter back to its 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)/NFAC.
4 Naveen Kapoor Vs. ITO-2(1), Bhilai (C.G.) ITA No.846/RPR/2025
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 20th day of February, 2026.
Sd/- (PARTHA SARATHI CHAUDHURY) �या�यक सद�य/JUDICIAL MEMBER रायपुर / Raipur; �दनांक / Dated : 20th 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
