RIMULI COLLEGE, RIMULI,KEONJHAR vs. ITO KEONJHAR WARD, KEONJHAR

ITA 662/CTK/2026Status: DisposedITAT Cuttack18 August 2026AY 2018-194 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay and restored the issues to the CIT(A) for re-adjudication. The CIT(A) was directed to strictly comply with Rule 46A regarding admission of additional evidence and grant the AO an opportunity to be heard.

What were the facts?

The assessee's appeal was delayed by 118 days. The CIT(A) had passed an ex parte order as the assessee failed to produce documents. The assessee claimed they did not receive notices.

What were the issues?

Whether the CIT(A) should grant another opportunity to the assessee to produce evidence when the original order was ex parte due to non-receipt of notices and non-production of documents.

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/2017- 18/10229924 dated 31/12/2025 for the assessment year 2018-19. 2. Shri B. R. Panda, AR appeared on behalf of the assessee and Shri Arnab Mukherjee, Sr. DR represented on behalf of the revenue.

3.

The appeal of the assessee is delayed by 118 days. In this regard, the assessee has filed a petition for condonation of delay stating sufficient reasons for the delay. Considering the contents of the petition filed by the assessee in r

The order continues below.

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