VIKRAM SINGH YADU, RAIPUR,RAIPUR V. ITO, WARD-3(1), RAIPUR, RAIPUR

ITA 54/RPR/2026

AI Insights

The case involves an appeal by Shri Vikram Singh Yadu against the order of the CIT(Appeals)/NFAC, which had dismissed his appeal due to non-compliance. The ITAT noted that the assessee had not responded to multiple notices and submissions during the appellate proceedings. Citing a similar case (Brajesh Singh Bhadoria), the ITAT decided to remand the matter back to the CIT(Appeals)/NFAC for a fresh examination, ensuring adherence to the principles of natural justice and allowing the assessee one final opportunity to comply with the procedural requirements.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 838461 (ITAT-RAIPUR)
• Duration Of Justice: 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-02-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2022-2023
• Appeal Filed On: 29-01-2026
• 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: SAKSHI GOPAL AGRAWAL
• Keywords: Principle of natural justice

Judgement Text

"आयकर अपीलȣय अͬधकरण Ûयायपीठ रायपुर मɅ। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.54/RPR/2026 Ǔनधा[रण वष[ / Assessment Year : 2022-23 Shri Vikram Singh Yadu, C-Sunita Nursery Vidham Sabha Road, Raipur-492 001 (C.G.) PAN: ACXPY4040M ........अपीलाथȸ / Appellant बनाम / V/s. The Income Tax Officer, Ward-3(1), Raipur (C.G.) ……Ĥ×यथȸ / Respondent Assessee by : Shri Sakshi Gopal Agrawal, CA 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 Shri Vikram Singh Yadu Vs. ITO, Ward-3(1), Raipur ITA No.54/RPR/2026 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 10.11.2025 for the assessment year 2022-23 as per the grounds of appeal on record. 2. At the very outset, it is noted that as evident from Paras 4, 5 & 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 Paras 4, 5 & 7 of the Ld.CIT(Appeals)/NFAC’s order are extracted as follows: “4. During the course of the Faceless Appeal proceedings, notices were issued to the appellant on various dates. The appellant has not filed his submission till date. 5. Written submission: No written submission filed by the assessee till date. 7. DISCUSSION, REASON & DECISION The following notices of hearing are issued and served on the email address of appellant as under: S. No. Date of issue Compliance date Remarks 1. 31.07.2025 12.08.2025 The appellant did not respond. 2. 08.10.2025 23.10.2025 The appellant did not respond. Printed from counselvise.com 3 Shri Vikram Singh Yadu Vs. ITO, Ward-3(1), Raipur ITA No.54/RPR/2026 There was no compliance on the part of the appellant after filing of first appeal and no communication was received from the appellant during course of the appellate proceeding till date.” 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)/NFAC as there was no compliance from the assessee, in such scenario, in the interest of principles of natural justice, we 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, we 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 Shri Vikram Singh Yadu Vs. ITO, Ward-3(1), Raipur ITA No.54/RPR/2026 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 the open court on 20th February, 2026. Sd/- Sd/- AVDHESH KUMAR MISHRA PARTHA SARATHI CHAUDHURY (ACCOUNTANT MEMBER) (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 CIT(Appeals)-1, Raipur (C.G.) 4. ͪवभागीय ĤǓतǓनͬध, आयकर अपीलȣय अͬधकरण, रायपुर बɅच, रायपुर / DR, ITAT, Raipur 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 "