BISHWNATH JHA,BALANGIR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(1), SAMBALPUR, SAMBALPUR

1 ITA Nos.292 & 293 /Ctc/2026 Assessment Year: 2013-14

IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE S/SHRI GEORGE MATHAN, JUDICIAL MEMBER AND RAJESH KUMAR, ACCOUNTANT MEMBER ITA Nos.292 & 293 /Ctc/2026 Assessment Year: 2013-14 Bishwanath Jha, At: Vs. DCIT, Circle -2(1), Sambalpur Gandhinagar Para, PO/PO/Dist: Bolangir PAN/GIR No. ABTPJ 6411 C (Appellant) .. ( Respondent) Assessee by : Shri P.K.Mishra, Adv Revenue by : Shri Vijaya Singh, Sr DR Date of Hearing : 25/05/2026 Date of Pronouncement : 25/05/2026

O R D E R Per Bench

ITA No.293/CTC/2026 This is an appeal filed by the assessee against the order of the ld CIT(A), NFAC, Delhi dated 2.3.2026 in Appeal No.NFAC/2012-13/10515062 for the assessment year 2013-14. 2. Shri P.K.Mishra, ld AR appeared for the assessee and Shri Vijaya Singh, ld Sr DR appeared for the revenue. 3. It was submitted by ld AR that the ld CIT(A) has passed the order exparte as due to some pressing engagement, the assessee could not cooperate in the

2 ITA Nos.292 & 293 /Ctc/2026 Assessment Year: 2013-14

proceedings. He prayed that one more opportunity be granted to the assessee to produce all the documents before the Assessing Officer for fresh adjudication. 3. In reply, ld Sr DR submitted that this is second round of proceedings. In the first round of proceedings, the matter was restored by the Tribunal to the file of the ld CIT(A) with a caution to the appellant to cooperate in the proceedings. However, the assessee did not bother to adhere to the direction of the ITAT. He requested to upheld the order of the ld CIT(A). 4. We have considered the rival submissions. A perusal of the facts of the present case clearly shows that in the first round of proceedings, the matter was restored to the file of the ld CIT(A) for fresh adjudication. When the matter was taken up for consideration by the ld CIT(A), there was no response from the side of the assessee and therefore, the ld CIT(A) dismissed the appeal of the assessee. It was the claim of the assessee that the additions were made without proper appreciation of facts and that the books of account explained the transactions but there were no corresponding supporting documents filed before the ld CIT(A) to consider the same. However, it was the prayer of the assessee to allow one more opportunity to the assessee to represent his case before the Assessing Officer. Considering the principles of natural justice, we deem it proper to allow one more opportunity to the assessee to furnish all the documents before the AO and the AO is directed to pass the assessment order denovo after allowing reasonable opportunity of being heard to the assessee subject to cost of Rs.15,000/-(Rupees fifteen thousand only) on the assessee to be payable to Income Tax Appellate Tribunal Bar Association Odisha, Cuttack within 60 days from the date of this order and receipt of the same would be produced before the AO at

3 ITA Nos.292 & 293 /Ctc/2026 Assessment Year: 2013-14

the first hearing. Should the assessee not pay the above mentioned cost within the prescribed period of sixty days from the date of this order, the order of the ld CIT(A) shall stand confirmed.

Sd/- Sd/- (RAJESH KUMAR) (GEORGE MATHAN) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack ; Dated 25/05/2026

4 ITA Nos.292 & 293 /Ctc/2026 Assessment Year: 2013-14

RS

Copy of the Order forwarded to : 1. Bishwanath Jha, At: Gandhinagar Para, PO/PO/Dist: Bolangir