MRTC INDIA PVT LTD,PARADEEP vs. DCIT CIRCLE-1(1), BHUBANESWAR, BHUBANESWAR

ITA 558/CTK/2026Status: DisposedITAT Cuttack20 August 2026AY 2017-182 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the appeal to the file of the CIT(A) for re-adjudication on merits. The CIT(A) was directed to grant the assessee an adequate opportunity of being heard.

What were the facts?

The assessee filed an appeal against an ex parte order from the CIT(A) where they failed to produce documents. The assessee claimed they did not receive notices and requested another opportunity.

What were the issues?

Whether the assessee was denied a proper opportunity of being heard by the CIT(A) due to non-receipt of notices.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK

Before: SHRI GEORGE MATHAN & SHRI RAKESH MISHRA

Hearing: 20/08/2026Pronounced: 20/08/2026

Per George Mathan, JM: This is an appeal filed by the assessee against the order of the ADDL/JCIT(A)-2, LUCKNOW [hereinafter referred to as the ‘CIT(A)’] in appeal no.CIT(A), Bhubaneswar-1/14468/2019-20 dated 22.01.2026 for the assessment year 2017-18. 2. Shri K.K.Bal, AR appeared on behalf of the assessee and Shri Arnab Mukherjee, Sr. DR 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/docume

The order continues below.

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