SAINT XAVIER EDUCATIONAL & CHARITABLE TRUST,BHUBANESWAR vs. ITO (EXEMPTION) WARD BHUBANESWAR, BHUBANESWAR

ITA 753/CTK/2026Status: DisposedITAT Cuttack20 August 2026AY 2019-204 pages
AI SummaryRemanded

What did the Tribunal hold?

The tribunal set aside the order of the CIT(A) and remanded the matter back for re-adjudication. The assessee was directed to file a reply before the CIT(A) and the CIT(A) was directed to strictly comply with Rule 46A of the Income Tax Rules.

What were the facts?

The assessee's appeal was delayed by 181 days, which was condoned by the tribunal. The CIT(A) had passed an ex-parte order as the assessee failed to produce necessary documents.

What were the issues?

Whether the CIT(A) should grant another opportunity to the assessee to produce evidence when an ex-parte order was passed due to non-compliance.

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 CIT(A), NFAC, Delhi [hereinafter referred to as the ‘CIT(A)’] in appeal no.NFAC/2018-19/10393062 dated 21.11.2025 for the assessment year 2019-20. 2. Shri Braja Bandhu Bihari, AR appeared on behalf of the assessee and Shri Arnab Mukherjee, Sr. DR represented on behalf of the revenue.

3.

The appeal of the assessee is delayed by 181 days. In this regard, the assessee has filed a petition for condonation o

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 →