MANZIL KUMAR GHOSH,MAYURBHANJ vs. INCOME TAX OFFICER WARD-1,BARIPADA, BARIPADA

ITA 699/CTK/2026Status: DisposedITAT Cuttack19 August 2026AY 2016-174 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the CIT(A)'s order and restored the issues for re-adjudication. The CIT(A) was directed to consider Rule 46A for any additional evidence and grant an opportunity to the assessee and AO.

What were the facts?

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

What were the issues?

Whether the CIT(A) should have admitted additional evidence without proper procedure and whether the assessee was prevented by sufficient cause from producing 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/2015-16/10116624 dated 17.10.2025 for the assessment year 2016-17. 2. Shri P. K. Mishra, AR appeared on behalf of the assessee and Shri Arnab Mukherjee, Sr. 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(A) is an ex parte order and the assessee failed to produce details/documents before the ld. CIT(A). The assessee has p

The order continues below.

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