MAHALAXMI BHANDAR,CUTTACK vs. ITO, WARD-1(1), CUTTACK

ITA 41/CTK/2026Status: DisposedITAT Cuttack17 September 2026AY 2017-183 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeals. In the interest of justice, the matters were restored to the file of the CIT(A) for re-adjudication, granting the assessee an adequate opportunity of being heard.

What were the facts?

The assessee filed two appeals before the ITAT against ex parte orders of the CIT(A). The assessee claimed non-receipt of notices and sought another opportunity to present their case. The appeals were delayed by 77 days.

What were the issues?

Whether the assessee should be granted another opportunity for re-adjudication by the CIT(A) due to ex parte orders and claimed non-receipt of notices.

Which sections of the Income-tax Act were involved?

Section 270A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK

Before: SHRI GEORGE MATHAN & SHRI GOPALAN GURUSAMY

Hearing: 17/09/2026Pronounced: 17/09/2026

Per Bench: These are two appeals filed by the assessee against the orders of CIT(A), NFAC, Delhi (the ‘CIT(A)’) in appeal no.NFAC/2016- 17/10304678 and NFAC/2016-17/10137436 dated 25/08/2025 and 03.12.2025 respectively. ITA No.40/CTK/2026 is related to quantum addition and ITA No.41/CTK/2026 is related to penalty proceedings u/s 270A of the Act.

2.

None appeared on behalf of the assessee and Shri Vijay Singh, Sr. D.R. represented on behalf of the revenue.

3.

ITA No.40/CTK/2026 is delayed by 77 days. In this regard, the assessee has filed petition for condonation of delay stating

The order continues below.

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