SATYA SAI DEVELOPERS,RAYAGADA vs. ITO, WARD, RAYAGADA

ITA 752/CTK/2026Status: DisposedITAT Cuttack20 August 2026AY 2011-123 pages

AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the issues to the file of the CIT(A) for re-adjudication. This was done to grant the assessee an adequate opportunity of being heard, as the original order was ex parte and the assessee claimed non-receipt of notices.

What were the facts?

The assessee's appeal was filed with a significant delay of 457 days, which was condoned by the Tribunal. The CIT(A) had passed an ex parte order as the assessee failed to produce documents.

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.CIT(A), Bhubaneswar-1/11011/2017-18 dated 10.02.2025 for the assessment year 2011-12. 2. Shri P. K. Mishra, AR appeared on behalf of the assessee and Shri Arnab Mukherjee, Sr. DR represented on behalf of the revenue.

The appeal of the assessee is delayed by 457 days. In this regard, the assessee has filed a petition for condonation of delay stating sufficient reasons for the delay

The order continues below.

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