Smt. Asha Thakur Vs. ITO, Ward-3(1), Raipur (C.G.)

Parties Involved

Facts Summary

The present appeal by the assessee, Smt. Asha Thakur, emanates from the order of the Ld.CIT(Appeals)/NFAC, Delhi dated 19.06.2026 for the assessment year 2022-23. The Ld.CIT(Appeals)/NFAC had dismissed the appeal of the assessee due to non-compliance by the assessee. The assessee was provided multiple opportunities to be heard and submit evidence, but failed to do so. The Ld. Sr. DR submitted that the matter should be remanded back to the file of the Ld. CIT(Appeals)/NFAC for denovo adjudication as per law in terms with settled principles on the present facts of ex-parte order. The ITAT, Division Bench, Raipur had dealt with similar issues and remanded the matter back to the file of the Ld. CIT(Appeals)/NFAC.…

Legal Issues

• 1. Whether the matter should be remanded back to the file of the Ld. CIT(Appeals)/NFAC for denovo adjudication?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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