BALASORE SARASWATA SANGMA,BALASORE vs. THE INCOME TAX OFFICER(EXEMPTIONS), CUTTACK, CUTTACK

ITA 697/CTK/2026Status: DisposedITAT Cuttack19 August 2026AY 2026-272 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the issues to the file of the CIT(Exemption) for re-adjudication on merits. The assessee was to be granted an adequate opportunity of being heard.

What were the facts?

The assessee's appeal was against an ex parte order passed by the CIT(Exemption) due to non-compliance. The assessee claimed they had not received the notices.

What were the issues?

Whether the assessee was denied a proper opportunity of being heard due to non-receipt of notices, and if so, whether the matter should be re-adjudicated.

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(Exemption) HYD [hereinafter referred to as the ‘CIT(E)’] in application no.CIT(Exemption), HYD/2025-26/12AA/17080 dated 02.02.2026. 2. Shri P. K. Mishra, AR appeared on behalf of the assessee and Shri Jeetendra Kumar, CIT-DR represented on behalf of the revenue.

3.

A perusal of the facts in the present appeal shows that the order of the Ld. CIT(E) is an ex parte order on account of non- compliance on the part of the asses

The order continues below.

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