BRIDGEWELL EDUCATIONAL & CHARITABLE TRUST,BHUBANESWAR vs. ITO, EXEMPTION WARD, BHUBANESWAR

ITA 748/CTK/2026Status: DisposedITAT Cuttack20 August 2026AY 2023-242 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the issues to the file of the CIT(A) for re-adjudication. The CIT(A) was directed to grant the assessee 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 they did not receive notices and requested another opportunity.

What were the issues?

Whether the CIT(A) order passed ex parte without proper notice to the assessee is sustainable. Whether the assessee should be granted another opportunity to present their case.

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/2022-23/10439861 dated 22.07.2026 for the assessment year 2023-24. 2. Shri P. K. Mishra, 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

The order continues below.

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