S.S. INDUSTRIES, RAIPUR,RAIPUR V. ACIT, CENTRAL CIRCLE-1, RAIPUR, RAIPUR

ITA 815/RPR/2025

AI Insights

The case involves S.S. Industries appealing against an ex-parte order by the CIT(Appeals), which dismissed their appeal due to non-compliance. The ITAT noted the lack of compliance from the assessee in previous hearings but decided to remand the case back to the CIT(Appeals) for a fresh examination, citing the need to adhere to the principles of natural justice. The Tribunal referenced a similar case, Brajesh Singh Bhadoria Vs. Dy./ACIT, to support their decision for a de novo adjudication.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 838312 (ITAT-RAIPUR)
• Duration Of Justice: 1 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-02-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2018-2019
• Appeal Filed On: 26-12-2025
• 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
• Assessee Lawyers: YASH DHARIWAL
• Keywords: Principle of natural justice
• Section: 2

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.815/RPR/2025 Ǔनधा[रण वष[ /Assessment Year : 2018-19 S.S. Industries Plot No.610, 611, 620, 621 Urla Industrial Area, Village: Accholi, Dist. Raipur-492 003 (C.G.) PAN: ACLFS9015L .......अपीलाथȸ / Appellant बनाम / V/s. The Assistant Commissioner of Income Tax, Central Circle-1, Raipur (C.G.) ……Ĥ×यथȸ / Respondent Assessee by : Shri Yash Dhariwal, CA 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 S. S. Industries Vs. ACIT, Central Circle-1, Raipur (C.G.) ITA No.815/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), Raipur-3, dated 16.12.2025 for the assessment year 2018-19 as per the grounds of appeal on record. 2. At the very outset, it is noted that as evident from Para 3.1 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 are extracted as follows: “3.1 During the appeal proceedings, the appeal was fixed for hearing as under:- S. No. Notice u/s. Notice issued date Hearing fixed Assessee reply 1. U/s. 250 26.09.2025 13.10.2025 Adjournment 2. U/s. 250 12.11.2025 17.11.2025 Adjournment 3. U/s. 250 08.12.2025 15.12.2025 Adjournment 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 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 interested 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 Printed from counselvise.com 3 S. S. Industries Vs. ACIT, Central Circle-1, Raipur (C.G.) ITA No.815/RPR/2025 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…” 3. 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. 4. 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)/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) 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). Printed from counselvise.com 4 S. S. Industries Vs. ACIT, Central Circle-1, Raipur (C.G.) ITA No.815/RPR/2025 5. As per the aforesaid terms, the grounds of appeal raised by the assessee stands allowed for statistical purposes. 6. 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 "