NAVEEN KAPOOR, DURG,DURG V. INCOME TAX OFFICER-2(1), BHILAI, DURG

ITA 846/RPR/2025

AI Insights

The case involves Naveen Kapoor, the appellant, who appealed against the order of the CIT(Appeals)/NFAC for the assessment year 2018-19. The CIT(Appeals) had dismissed the appeal due to non-compliance by the assessee, as he failed to provide necessary details and did not respond to notices. The ITAT, considering the principles of natural justice and a similar precedent, decided to remand the case back to the CIT(Appeals) for a fresh examination, allowing the assessee a final opportunity to comply and present his case.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 837385 (ITAT-RAIPUR)
• Duration Of Justice: 1 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-02-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2018-2019
• Appeal Filed On: 31-12-2025
• Other Referred Cases: Brajesh Singh Bhadoria Vs. Dy./ACIT, Central Circle-2, Naya Raipur, IT(SS)A Nos. 1 to 6, 8 & 9/RPR/2025
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PRIYANKA PATEL
• Keywords: Principle of natural justice

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.846/RPR/2025 Ǔनधा[रण वष[ /Assessment Year : 2018-19 Naveen Kapoor Sara Bakers Santrabadi, Durg-491 001 (C.G.) PAN: AKZPK0306J .......अपीलाथȸ / Appellant बनाम / V/s. The Income Tax Officer-2(1), Bhilai (C.G.) ……Ĥ×यथȸ / Respondent Assessee by : None (petition filed) Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई कȧ तारȣख / Date of Hearing : 20.02.2026 घोषणा कȧ तारȣख / Date of Pronouncement : 20.02.2026 Printed from counselvise.com 2 Naveen Kapoor Vs. ITO-2(1), Bhilai (C.G.) ITA No.846/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 17.10.2025 for the assessment year 2018-19 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 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. 3. 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 Printed from counselvise.com 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.” 4. 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. 5. 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. Printed from counselvise.com 4 Naveen Kapoor Vs. ITO-2(1), Bhilai (C.G.) ITA No.846/RPR/2025 6. As per the aforesaid terms, the grounds of appeal raised by the assessee stands allowed for statistical purposes. 7. 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) ÛयाǓयक सदèय/JUDICIAL MEMBER रायपुर / Raipur; Ǒदनांक / Dated : 20th 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 "