GAURAV BHATTAR, RAIPUR,RAIPUR V. DCIT, CIRCLE-1(1), RAIPUR, RAIPUR

ITA 792/RPR/2025

AI Insights

The case involves an appeal by Gaurav Bhattar against the order of the CIT(Appeals)/NFAC, which had dismissed his appeal due to non-compliance over an extended period. The Tribunal noted a delay of 147 days in filing the appeal and accepted the condonation petition filed by the assessee. The Tribunal, considering the submissions of the Senior DR and the principles of natural justice, decided to remand the case back to the CIT(Appeals) for a fresh examination on merits, providing the assessee a final opportunity to comply with the procedural requirements.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 837324 (ITAT-RAIPUR)
• Duration Of Justice: 1 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-02-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2017-2018
• Appeal Filed On: 24-12-2025
• Other Referred Cases: Collector, Land Acquisition Vs. Mst. Katiji & Ors, Vidya Shankar Jaiswal Vs. ITO, Ward-2, Ambikapur, Jagdish Prasad Singhania Vs. Additional Commissioner of Income Tax (TDS), Raipur, Inder Singh Vs. the State of Madhya Pradesh, Brajesh Singh Bhadoria Vs. Dy./ACIT, Central Circle-2, Naya Raipur
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PRIYANKA PATEL
• Keywords: Condonation of delay; Principle of natural justice; TDS

Judgement Text

"आयकर अपीलȣय अͬधकरण Ûयायपीठ “एक-सदèय” मामला रायपुर मɅ IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR Įी पाथ[ सारथी चौधरȣ, ÛयाǓयक सदèय क े सम¢ BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं./ITA No.792/RPR/2025 Ǔनधा[रण वष[ /Assessment Year : 2017-18 Gaurav Bhattar M/s. Shree Ram Auto, Lawan Road, Near Anand Talkies, Baloda Bazar-493 332 (C.G.) PAN: AEDPB4738F .......अपीलाथȸ / Appellant बनाम / V/s. The Deputy Commissioner of Income Tax, Circle-1(1), Raipur (C.G.) ……Ĥ×यथȸ / Respondent Assessee by : None (petition filed) Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई कȧ तारȣख / Date of Hearing : 18.02.2026 घोषणा कȧ तारȣख / Date of Pronouncement : 18.02.2026 Printed from counselvise.com 2 Gaurav Bhattar Vs. DCIT, Circle-1(1), Raipur (C.G.) ITA No.792/RPR/2025 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 23.05.2025 for the assessment year 2017-18 as per the grounds of appeal on record. 2. At the time of hearing none appeared for the assessee. However, an adjournment petition has been filed by the assessee which is rejected. The matter is heard after recording the submissions of the Ld. Sr. DR and on careful perusal of the materials available on record. 3. At the very outset, it is noted that there is delay of 147 days in filing appeal before the Tribunal. That explaining the said delay, the assessee had filed condonation petition a/w. affidavit, dated 26.12.2025. The relevant paras of the said affidavit is made part of this order: Printed from counselvise.com 3 Gaurav Bhattar Vs. DCIT, Circle-1(1), Raipur (C.G.) ITA No.792/RPR/2025 4. The Ld. Sr. DR did not raise any objection regarding condonation of delay involved in the present appeal. 5. Considering the contents of the delay condonation petition and the affidavit filed by the assessee and the submissions of the Ld. Sr. DR, the said delay of 147 days is condoned taking guidance from the judicial pronouncements viz. (i) Collector, Land Acquisition Vs. Mst. Katiji & Ors, reported in 167 ITR 471 (SC); (ii) Vidya Shankar Jaiswal Vs. ITO, Ward-2, Ambikapur, Civil Appeal Nos……………../2025 [Special Leave Petition (Civil) Nos. 26310-26311/2024, dated 31.01.2025; (iii) Printed from counselvise.com 4 Gaurav Bhattar Vs. DCIT, Circle-1(1), Raipur (C.G.) ITA No.792/RPR/2025 Jagdish Prasad Singhania Vs. Additional Commissioner of Income Tax (TDS), Raipur (C.G.), TAX Case No.17/2025, dated 24.02.2025 and (iv) Inder Singh Vs. the State of Madhya Pradesh, Civil Appeal No…………/2025, Special Leave Petition (Civil) No.6145 of 2024, dated 21st March, 2025 and the matter is heard on merits. 6. At the very outset, it is noted from Para 4 & 4.1 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, Para 4 & 4.1 of the Ld.CIT(Appeals)/NFAC’s order are extracted as follows: “4. During the course of appellate proceedings, the hearing in this case was fixed on various dates and e-notices were issued to the appellant which are tabulated as below: Notice Date Date of hearing Remarks 19.01.2021 02.02.2021 No response in ITBA 19.04.2024 29.04.2024 No response in ITBA 18.06.2024 25.06.2024 No response in ITBA 10.07.2024 25.07.2024 The appellant requested for adjournment 13.08.2024 28.08.2024 No response in ITBA 14.09.2024 23.09.2024 No response in ITBA 29.04.2025 14.05.2025 No response in ITBA Printed from counselvise.com 5 Gaurav Bhattar Vs. DCIT, Circle-1(1), Raipur (C.G.) ITA No.792/RPR/2025 4.1. It is important to mention here that the appellant had filed appeal on 23.01.2020 and even after the lapse of more than 5 years and 03 months from the date of filing of appeal, the appellant has not furnished any submission related to its appeal.” 7. 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 in the interest of substantive justice. 8. That in this factual spectrum where an ex-parte order had been passed by the Ld. CIT(Appeals)/NFAC for non-compliance by the assessee, in such scenario, in the interest of principles of natural justice and judicial 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. That on same parity of reasoning and as per 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. 9. That as per aforesaid terms, the grounds of appeal raised by the assessee stands allowed for statistical purposes. Printed from counselvise.com 6 Gaurav Bhattar Vs. DCIT, Circle-1(1), Raipur (C.G.) ITA No.792/RPR/2025 10. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in open court on 18th day of February, 2026. Sd/- (PARTHA SARATHI CHAUDHURY) ÛयाǓयक सदèय/JUDICIAL MEMBER रायपुर / Raipur; Ǒदनांक / Dated : 18th February, 2026. SB, Sr. PS आदेश कȧ ĤǓतͧलͪप अĒेͪषत / Copy of the Order forwarded to : 1. अपीलाथȸ / The Appellant. 2. Ĥ×यथȸ / The Respondent. 3. The Pr. CIT-1, Raipur (C.G.) 4. ͪवभागीय ĤǓतǓनͬध, आयकर अपीलȣय अͬधकरण, “एक-सदèय” बɅच, रायपुर / DR, ITAT, “SMC” Bench, Raipur. 5. गाड[ फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलȣय अͬधकरण, रायपुर / ITAT, Raipur Printed from counselvise.com "