RAMA RAO KOLLIPARA,BHILAI V. INCOME TAX OFFICER, BHILAI

ITA 795/RPR/2025

AI Insights

The case involves an appeal by Rama Rao Kollipara against the order of the CIT(Appeals)/NFAC, which had dismissed his appeal for non-compliance. The Tribunal noted the absence of the assessee and any adjournment petition during the hearing but decided to remand the case back to the CIT(Appeals) for a fresh examination on merits, following the principles of natural justice. This decision was influenced by a similar precedent set in the case of Brajesh Singh Bhadoria Vs. Dy./ACIT, Central Circle-2, Naya Raipur.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 837311 (ITAT-RAIPUR)
• Duration Of Justice: 1 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-02-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 25-12-2025
• 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.795/RPR/2025 Ǔनधा[रण वष[ /Assessment Year : 2013-14 Rama Rao Kollipara Gandhi Nagar, Bhilai 03, Bhilai Nagar (C.G.)-490 021 PAN: AFXPK6985Q .......अपीलाथȸ / Appellant बनाम / V/s. The Income Tax Officer Ward-2(1), Bhilai (C.G.) ……Ĥ×यथȸ / Respondent Assessee by : None 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 Rama Rao Kollipara Vs. ITO, Ward-2(1), Bhilai (C.G.) ITA No.795/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 07.11.2025 for the assessment year 2013-14 as per the grounds of appeal on record. 2. At the time of hearing none appeared for the assessee nor any adjournment petition has been filed. The matter is heard after recording the submissions of the Ld. Sr. DR and on careful perusal of the material available on record. 3. At the very outset, it is noted that from Para 2.3 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, Para 2.3 of the Ld.CIT(Appeals)’s order are extracted as follows: “2.3. The appellant failed to give any response to above notice, in the circumstance, the undersigned with no option other than to decide the appeal on the basis of information available.” 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. Printed from counselvise.com 3 Rama Rao Kollipara Vs. ITO, Ward-2(1), Bhilai (C.G.) ITA No.795/RPR/2025 5. That since as per this factual spectrum where an ex-parte order had been passed by the Ld. CIT(Appeals) for non-compliance by 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 as per similar terms, I set-aside the order of the Ld. CIT(Appeals) 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). 6. That as per aforesaid terms, the grounds of appeal raised by the assessee stands allowed for statistical purposes. Printed from counselvise.com 4 Rama Rao Kollipara Vs. ITO, Ward-2(1), Bhilai (C.G.) ITA No.795/RPR/2025 7. 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 "