Abhishek Sultania Vs. ACIT, Central Circle, Bilaspur (C.G.)

Parties Involved

Facts Summary

The present appeal preferred by the assessee, Abhishek Sultania, emanates from the order of the Commissioner of Income Tax (Appeals), Raipur dated 09.07.2026 for the assessment year 2017-18. The appeal was dismissed by the Commissioner of Income Tax (Appeals) due to non-compliance by the assessee. Despite several opportunities, the assessee did not appear or provide detailed explanations regarding the grounds of appeal. The Commissioner of Income Tax (Appeals) passed an ex-parte order dismissing the appeal. The assessee filed an appeal against this order before the Income Tax Appellate Tribunal, Raipur Bench.…

Legal Issues

• 1. Whether the ex-parte order passed by the Commissioner of Income Tax (Appeals) due to non-compliance by the assessee should be set aside and the matter remanded back to the file of the Commissioner of Income Tax (Appeals) for denovo adjudication?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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