What did the Tribunal hold?

The Tribunal restored the issues to the Assessing Officer for re-adjudication after granting the assessee an adequate opportunity to be heard. A cost of Rs. 10,000 was imposed on the assessee for non-cooperation.

The assessee's appeal was filed against an ex parte order from the NFAC, Delhi. Both lower authorities had passed ex parte orders due to the assessee's non-compliance, despite the assessee submitting details.

What were the issues?

Whether the lower authorities erred in passing ex parte orders without considering the assessee's submissions and whether the assessee's non-compliance warrants restoration of the case.

Maa Manasha Devi Alloys Private… vs DCIT | ITAT Cuttack 2026

Income Tax Appellate Tribunal, “HYBRID COURT AT CUTTACK”

Before: SHRI GEORGE MATHAN & SHRI RAJESH KUMAR

For Appellant: Shri Bibekananda Mohanty, AR

For Respondent: Shri Vijay Singh, Sr. DR

Hearing: 25.05.2026Pronounced: 25.05.2026

IN THE INCOME TAX APPELLATE TRIBUNAL “HYBRID COURT AT CUTTACK” BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER ITA No.290/CTK/2026 Assessment Year: 2025-26 Maa Manasha Devi Alloys DCIT, Circle-1(1), Pvt. Ltd. Bhubaneswar Vs Plot No.783D, Jayadev Vihar, Bhubaneswar, Odisha- 851013. (PAN: AAECM4366J) (Appellant) (Respondent)

Assessee by : Shri Bibekananda Mohanty, AR Revenue by : Shri Vijay Singh, Sr. DR Date of Hearing : 25.05.2026 Date of Pronouncement : 25.05.2026

ORDER PER BENCH: This is an appeal filed by the assessee against the order of the NFAC, Delhi [hereinafter referred to as the ‘CIT(A)’] in appeal no.NFAC/2019- 20/10196877 dated 24.11.2025.

Shri Bibekananda Mohanty, AR represented on behalf of the assessee and Shri Vijay Singh, Sr. DR represented on behalf of the revenue.

ITA No.290/CTK/2026 3. A perusal of the facts in the present appeal shows that both the orders of the lower authorities are ex parte orders due to non-compliance on the part of the assessee without considering the details submitted by the assessee. This being so, in the interest of justice, the issues in the appeal are restored to the file of the Assessing Officer for re-adjudication after granting adequate opportunity of being heard to the assessee. However, looking to the non-cooperation of the assessee during the assessment proceedings and during the course of appellate proceedings even after issuance of notices to the assessee, we impose a cost of Rs.10,000/-(Rupees ten Thousand only) on the assessee to be payable to the Income Tax Appellate Tribunal Bar Association, Odisha, Cuttack within sixty days from the date of this order and receipt of the same would be produced before the Assessing Officer at the first hearing. Should the assessee not pay the above-mentioned costs within the prescribed period of sixty days from the date of this order, the order of the ld. CIT(A) shall stand confirmed.

In the result, the appeal of the assessee is partly allowed for statistical purposes. Cuttack, the 25th May, 2026. Sd/- Sd/- [Rajesh Kumar] [George Mathan] लेखा सदस्य/Accountant Member न्याययक सदस्य/Judicial Member

Dated: 25.05.2026. RS

ITA No.290/CTK/2026

Copy of the order forwarded to: 1. Appellant - 2. Respondent – 3. CIT(A)- 4. CIT- , 5. CIT(DR),

//True copy// By order Assistant Registrar

MAA MANASHA DEVI ALLOYS PRIVATE LIMITED,BHUBANESWAR vs. DCIT, CIRCLE-1(1), BHUBANESWAR, BHUBANESWAR

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