M/S. HOTEL MAHARAJA,BARGARH vs. ITO, BARGARH WARD, BARGARH

ITA 140/CTK/2026Status: DisposedITAT Cuttack19 August 2026AY 2014-153 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal, in the interest of justice, decided to grant the assessee one more opportunity to respond to the remand report. The issues were restored to the file of the CIT(A) for re-adjudication.

What were the facts?

The assessee filed an appeal against an ex parte assessment order. The assessee admitted to not responding to a remand report sought by the CIT(A), despite being granted an opportunity.

What were the issues?

Whether the assessee should be granted another opportunity to respond to a remand report after failing to do so previously.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK

Before: SHRI GEORGE MATHAN & SHRI RAKESH MISHRA

Hearing: 19/08/2026Pronounced: 19/08/2026

Per George Mathan, JM: This is an appeal filed by the assessee against the order of the CIT(A), Bhubaneswar-2 [hereinafter referred to as the ‘CIT(A)’] in appeal no.NFAC/2013-14/10041625 dated 29.11.2025 for the assessment year 2014-15. 2. Shri P. R. Mohanty, AR appeared on behalf of the assessee and Shri Arnab Mukherjee, Sr. DR represented on behalf of the revenue.

3.

It was submitted by the ld. AR that the assessment order is an ex parte order. It was also submitted that the assessee had not admittedly responded to the remand report sought for by

The order continues below.

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