GOURAV AGRAWAL,TITLAGARH vs. ITO, ITO WARD BALANGIR

ITA 606/CTK/2026Status: DisposedITAT Cuttack10 September 2026AY 2019-204 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the CIT(A)'s order and remanded the case for re-adjudication on merits. The assessee is directed to file a reply, and the CIT(A) must strictly comply with Rule 46A regarding admission of additional evidence.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed due to non-compliance on hearing dates. The assessee cited illness of family members as a reason for non-compliance.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal without considering the assessee's reasons for non-compliance and whether additional evidence should be admitted.

Which sections of the Income-tax Act were involved?

Rule 46A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK

Before: SHRI GEORGE MATHAN & SHRI GOPALAN GURUSAMY

Hearing: 10/09/2026Pronounced: 10/09/2026

Per George Mathan, JM: This is an appeal filed by the assessee against the order of the CIT(A), NFAC [hereinafter referred to as the ‘CIT(A)’] in appeal no.NFAC/2018-29/10397407 dated 20.03.2026 for the assessment year 2019-20. 2. None appeared on behalf of the assessee and Shri Vijay Singh, Sr. D.R. represented on behalf of the revenue.

3.

A perusal of the facts in the present appeal shows that the order of the Ld. CIT(A) has dismissed the appeal of the assessee due to non-compliance on the part of the assessee on different dates of hearing. The assessee is an individual a

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 →