SISIR KUMAR SAHOO,BHUBANESWAR vs. DCIT,CIRCLE-1(1),BHUBANESWAR, BHUBANESWAR

ITA 650/CTK/2026Status: DisposedITAT Cuttack18 August 2026AY 2019-202 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the appeal 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's appeal before the CIT(A) resulted in an ex parte order because the assessee failed to produce documents. The assessee claims they did not receive notices and requests 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-compliance.

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/2018- 19/10398257 dated 15/12/2025 for the assessment year 2019-20. 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 assess

The order continues below.

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