PRADIPTAKUMARPATEL RAJA RADHAKANTA PATEL,SAMBHALPUR vs. INCOME TAX OFFICER, SAMBALPUR

ITA 639/CTK/2026Status: DisposedITAT Cuttack19 August 2026AY 2013-144 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the CIT(A)'s order and remanded the issues back for re-adjudication. The assessee was directed to file a reply before the CIT(A), who must strictly comply with Rule 46A regarding the admission of additional evidence.

What were the facts?

The assessee's appeals were delayed, and the CIT(A) passed ex-parte orders 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) erred in passing ex-parte orders without granting sufficient opportunity to the assessee to produce evidence, and whether additional evidence should be admitted.

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

Per George Mathan, JM: These are two appeals filed by the assessee against the orders of CIT(A), NFAC, Delhi (the ‘CIT(A)’) in appeal no.NFAC/2012- 13/10125239 and NFAC/2013-14/10125243 both dated 29/05/2024 respectively.

2.

None appeared on behalf of the assessee and Shri Arnab Mukherjee, Sr. DR represented on behalf of the revenue.

3.

The appeals of the assessee are delayed by 686 and 731 days. In this regard, the assessee has filed petitions for condonation of delays stating sufficient reasons for the delays. Considering

The order continues below.

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