SARASWATI SISHU VIDYA MANDIR,CUTTACK vs. ITO EXEMPTION, CUTTACK, CUTTACK

ITA 587/CTK/2026Status: DisposedITAT Cuttack09 September 2026AY 2022-232 pages
AI SummaryRemanded

What did the Tribunal hold?

The tribunal restored the issues to the file of the CIT(A) for re-adjudication on merits. The assessee was granted an adequate opportunity of being heard.

What were the facts?

The assessee's appeal was decided ex parte by the CIT(A) as the assessee failed to produce documents. The assessee claimed non-receipt of notices and requested another opportunity.

What were the issues?

Whether the CIT(A) order passed ex parte without proper opportunity to the assessee is sustainable.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK

Before: SHRI GEORGE MATHAN & SHRI GOPALAN GURUSAMY

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

Per George Mathan, JM: This is an appeal filed by the assessee against the order of the ADDL/JCIT(A)-4, HYDERABAD [hereinafter referred to as the ‘CIT(A)’] in appeal no.NFAC/2021-22/10247800 dated 31.03.2026 for the assessment year 2022-23. 2. Shri Suryakanta Dash, AR 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) is an ex parte order and the assessee failed to produce details/documents before the ld. CIT(A).

The order continues below.

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