SANTANU KUMAR DIXIT,KAKATAPUR vs. ITO, WARD, PURI

ITA 592/CTK/2026Status: DisposedITAT Cuttack20 August 2026AY 2017-20173 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal. In the interest of justice, the matter was restored to the CIT(A) for re-adjudication, granting the assessee an adequate opportunity to be heard.

What were the facts?

The assessee filed an appeal before the ITAT which was delayed by 28 days. The CIT(A) had passed an ex parte order as the assessee failed to produce documents. The assessee claimed non-receipt of notices.

What were the issues?

Whether the assessee should be granted another opportunity to present their case before the CIT(A) after an ex parte order was passed due to non-compliance.

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 CIT(A), NFAC, Delhi [hereinafter referred to as the ‘CIT(A)’] in appeal no.NFAC/2015-16/10384933 dated 20.02.2026 for the assessment year 2016-17. 2. Subha Prakash Mishra, AR appeared on behalf of the assessee and Arnab Mukherjee, Sr. DR represented on behalf of the revenue. Adjourned application filed by the assessee is rejected and the appeal is being disposed off on merits.

3.

The appeal of the assessee is delayed by 28 days. In this regard, the assessee has fil

The order continues below.

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