PURNA CHANDRA RATH,CUTTACK vs. DEPUTY COMMISSIONER OF INCOME TAX,CIRCLE-1(1),CUTTACK, CUTTACK

ITA 701/CTK/2026Status: DisposedITAT Cuttack17 September 2026AY 2010-113 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal acknowledged that the assessee was in jail and should be given an adequate opportunity to be heard. Therefore, the issues were restored to the Assessing Officer for re-adjudication.

What were the facts?

The assessee was involved in misappropriation of funds and was in jail during assessment proceedings, preventing him from providing all evidence. He had paid penalties, refunded embezzled amounts, and sought an opportunity to present evidence.

What were the issues?

Whether the assessee was denied a fair opportunity to present evidence due to being incarcerated, and if so, whether the assessment should be re-adjudicated.

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 the appeals filed by the assessee against the orders of CIT(A), NFAC, Delhi (the ‘CIT(A)’) in appeal no.CIT(A), Cuttack/10466/2016-17 and CIT(A), Cuttack/10467/2016-17, CIT(A), Cuttack/10468/2016-17, CIT(A), Cuttack/10470/2016-17, CIT(A) all dated 08.10.2024 and CIT(A), Cuttack/10471/2016-17, CIT(A), Cuttack/10480/2016-17 dated 09.10.2024 for the Assessment Years 2009-10 to 2014-15 respectively.

2.

Shri P. K. Mishra, AR appeared on behalf of the assessee and Shri Vijay Singh, Sr. D.R. represe

The order continues below.

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