SARAT BEHERA,BHUBANESWAR vs. ITO NEAC/BBN WARD-4, BHUBANESWAR

ITA 589/CTK/2026Status: DisposedITAT Cuttack18 August 2026AY 2023-242 pages
AI SummaryRemanded

What did the Tribunal hold?

The tribunal restored the issues to the CIT(A) for re-adjudication on merits. The assessee will be granted an adequate opportunity of being heard.

What were the facts?

The assessee filed an appeal against an ex parte order from the CIT(A) where they failed to produce documents. 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 their case before the CIT(A) after an ex parte order was passed due to non-receipt of notices.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK

Before: SHRI GEORGE MATHAN & SHRI RAKESH MISHRA

Hearing: 18/08/2026Pronounced: 18/08/2026

Per George Mathan, JM: This is an appeal filed by the assessee against the order of CIT(A), NFAC, Delhi (the ‘CIT(A)’) in appeal no.NFAC/2022- 23/10486479 dated 14/02/2026 for the assessment year 2023-24. 2. Shri A. K. Padhy, 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 prayed that

The order continues below.

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