BALASORE TECHNICAL SCHOOL,BALASORE vs. ITO EXEMPTION, CUTTACK, CUTTACK

ITA 694/CTK/2026Status: DisposedITAT Cuttack19 August 20264 pages
AI SummaryRemanded

What did the Tribunal hold?

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

What were the facts?

The assessee failed to appear before the CIT(A) and produce necessary documents, leading to an ex parte order. The assessee claimed they did not receive notices and requested another opportunity.

What were the issues?

Whether the assessee should be granted another opportunity to present evidence before the CIT(A) and whether Rule 46A applies to the admission of additional evidence.

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: This is an appeal filed by the assessee against the order of the NFAC, Delhi [hereinafter referred to as the ‘CIT(A)’] in appeal no.NFAC/2021-22/10359935 dated 18.12.2025 for the assessment year 2022-23. 2. None appeared on behalf of the assessee and Shri Arnab Mukherjee, Sr. DR represented on behalf of the revenue. The adjournment application filed by the assessee is rejected and the appeal is being disposed off on merits.

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 f

The order continues below.

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