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    <title>2025 (5) TMI 682 - ITAT RAIPUR</title>
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    <description>ITAT Raipur allowed assessee&#039;s appeal for statistical purposes after CIT(Appeals)/NFAC passed exparte dismissal order. Despite assessee&#039;s lack of vigilance in pursuing the matter, tribunal applied principles of natural justice, recognizing taxpayer&#039;s contribution to socio-economic development. Senior DR conceded one final opportunity should be granted. Following precedent in Brajesh Singh Bhadoria case involving similar exparte orders, ITAT set aside CIT(Appeals)/NFAC order and remanded matter for denovo adjudication with compliance to natural justice principles.</description>
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      <description>ITAT Raipur allowed assessee&#039;s appeal for statistical purposes after CIT(Appeals)/NFAC passed exparte dismissal order. Despite assessee&#039;s lack of vigilance in pursuing the matter, tribunal applied principles of natural justice, recognizing taxpayer&#039;s contribution to socio-economic development. Senior DR conceded one final opportunity should be granted. Following precedent in Brajesh Singh Bhadoria case involving similar exparte orders, ITAT set aside CIT(Appeals)/NFAC order and remanded matter for denovo adjudication with compliance to natural justice principles.</description>
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