SATYABRAT NAYAK,KENDRAPARA vs. ITO, WARD KENDRAPARA, KENDRAPARA

ITA 655/CTK/2026Status: DisposedITAT Cuttack18 August 2026AY 2024-254 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the CIT(A)'s order and remanded the case for re-adjudication. The assessee is directed to file a reply, and the CIT(A) must comply with Rule 46A regarding admission of additional evidence.

What were the facts?

The assessee's appeal before the CIT(A) resulted in an ex parte order as the assessee failed to produce documents. The assessee claimed they did not receive notices and requested another opportunity.

What were the issues?

Whether the CIT(A) should grant another opportunity to the assessee to produce evidence, and the proper procedure for admitting additional evidence under Rule 46A.

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: 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/2024- 25/10549223 dated 23/04/2026 for the assessment year 2024-25. 2. Shri P. R. Mohanty, 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 another opportu

The order continues below.

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