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

ITA 702/CTK/2026Status: DisposedITAT Cuttack17 September 2026AY 2011-123 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal acknowledged the assessee's situation of being in jail and the need for an adequate opportunity to be heard. Therefore, the appeals 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 his incarceration, and if so, whether the assessment should be reopened.

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.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

Recent GST High Court judgments

Search GST case law →