RAYAGADA DIOCESAN EDUCATIONAL TRUST,RAYAGADA vs. THE INCOME TAX OFFICER(EXEMPTION) WARD, BERHAMPUR, BERHAMPUR

ITA 712/CTK/2026Status: DisposedITAT Cuttack19 August 2026AY 2018-193 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal restored both the quantum addition and the penalty proceedings to the file of the CIT(A) for re-adjudication. This was done because the CIT(A)'s order was ex parte and the assessee claimed non-receipt of notices.

What were the facts?

The assessee filed two appeals before the ITAT, one for quantum addition and another for consequential penalty proceedings. Both appeals were filed with a significant delay, which the tribunal condoned.

What were the issues?

Whether the ex parte order of CIT(A) was justified and if the assessee should be granted another opportunity to present their case. The consequential penalty proceedings are also to be re-adjudicated.

Which sections of the Income-tax Act were involved?

Section 270A

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/2017- 18/10100139 and NFAC/2017-18/10077454 both dated 13/03/2025 respectively. ITA No.712/CTK/2026 is related to quantum addition and ITA No.711/CTK/2026 is related to consequential penalty proceedings u/s 270A of the Act.

2.

Shri Prashant Kumar Mishra, AR appeared on behalf of the assessee and Shri Arnab Mukherjee, Sr. DR represented on behalf of the re

The order continues below.

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