REGULATED MARKET COMMITTEE,PARALAKHEMUNDI vs. INCOME TAX OFFICER, WARD 1, BERHAMPUR

ITA 578/CTK/2026Status: DisposedITAT Cuttack20 August 2026AY 2017-20184 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the CIT(A)'s order and restored the issue for re-adjudication. The assessee was directed to file a reply before the CIT(A), and the CIT(A) was instructed to strictly comply with Rule 46A regarding admission of additional evidence.

What were the facts?

The assessee failed to produce documents before the CIT(A), leading to an ex-parte order. The assessee claimed they did not receive notices and requested another opportunity. The Tribunal noted the assessee had not produced evidence before the Assessing Officer.

What were the issues?

Whether the CIT(A) should grant another opportunity to the assessee to produce evidence, and the proper procedure for admitting additional evidence under Rule 46A.

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 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 NFAC, Delhi [hereinafter referred to as the ‘CIT(A)’] in appeal no.NFAC/2016-17/10470505 dated 26.03.2026 for the assessment year 2017-18. 2. None appeared on behalf of the assessee and Shri Arnab Mukherjee, Sr. DR represented on behalf of the revenue. Adjournment application filed by the assessee is rejected and the appeal is being disposed off on merits.

3.

A perusal of the facts in the present appeal shows that th

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 →