What did the Tribunal hold?

The Tribunal set aside the orders of the revenue authorities and remitted the matter back to the Assessing Officer. This was done to provide the assessee with an opportunity to present their documents and ensure the principle of natural justice.

The assessee's appeals were dismissed ex-parte by the CIT(Appeals) without considering the merits, relying solely on the Assessing Officer's order. The assessee submitted that they could not provide certain evidence to the Assessing Officer.

What were the issues?

Whether the CIT(Appeals) erred in dismissing the appeal ex-parte without considering the merits, and whether the assessee should be granted an opportunity to present evidence.

Bikram Kumar Barik, Khurda vs ITO | ITAT Cuttack 2026

Income Tax Appellate Tribunal, KOLKATA-CUTTAK ‘e-COURT’, DB, KOLKATA

Before: Shri Duvvuru RL Reddy, Vice-(KZ) & Shri Rajesh Kumar

Per Duvvuru RL Reddy, Vice-President (KZ):- The present two appeals bearing ITA Nos. 355/CTK/2026 & 356/CTK/2026 are directed at the instance of assessee against the

ITA Nos. 355 & 356/CTK/2026 (A.Y. 2018-2019) & ITA No. 357/CTK/2026 (A.Y. 2020-2021) Bikram Kumar Barik orders of Id. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, dated 01.01.2026 & 24.02.2026 respectively passed for same Assessment Year 2018- 2019.

The other appeal bearing ITA No. 357/CTK/2026 is directed at the instance of assessee against the order of Id. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, dated 27.01.2026 passed for Assessment Year 2020-2021.

At the time of hearing before the Tribunal, it was the submission of the ld. Counsel for the assessee that the ld. CIT(Appeals) dismissed the appeals of the assessee ex-parte without going into the merit of the case and simply relied on the order of the ld. Assessing Officer. Therefore, he pleaded to set aside the orders passed by the revenue authorities.

On the other hand, it was the submission of the ld. Departmental Representative that the assessee failed to offer any explanation/supporting documents in respect of the grounds of appeals raised by him before the ld. Assessing Officer as well as ld. CIT(Appeals). Therefore, he pleaded to uphold the orders passed by the revenue authorities.

We have heard both the sides and perused the material available on record. The assessee did not furnish any documentary evidence in support of his claim before the ld. Assessing Officer.

ITA Nos. 355 & 356/CTK/2026 (A.Y. 2018-2019) & ITA No. 357/CTK/2026 (A.Y. 2020-2021) Bikram Kumar Barik The ld. CIT(Appeals) just simply upholding the order of ld. Assessing Officer dismissed the appeal of the assessee without going into merit of the case. Considering the totality of the facts and circumstances of the case, we find that the assessee was not in a position to file some of the evidences before the ld. Assessing Officer. But now he requested to remit the matter back to the file of ld. Assessing Officer to decide the issue afresh and to examine these documents. Therefore, in order to ensure the principle of natural justice, we are of the view that it is a fit case to provide one more opportunity to the assessee. Therefore, we remit the matter back to the file of ld. Assessing Officer with a direction to dispose of the appeals without any inference on the observations of earlier order passed by him. At the same breath, we also hereby caution the assessee to promptly co-operate with the proceedings before the Ld. Assessing Officer failing which the Ld. Assessing Officer shall be at liberty to pass appropriate order in accordance with law and merits of the case, based on the materials available on the record. Thus, the grounds raised by the assessee in the appeals are partly allowed for statistical purposes.

In the result, all the appeals of the assessee are partly allowed for statistical purposes. Order pronounced in the open Court on 22/05/2026.

Sd/- Sd/- (Rajesh Kumar) (Duvvuru RL Reddy) Accountant Member Vice-President (KZ) Kolkata, the 22nd day of May, 2026

ITA Nos. 355 & 356/CTK/2026 (A.Y. 2018-2019) & ITA No. 357/CTK/2026 (A.Y. 2020-2021) Bikram Kumar Barik

Copies to :(1) Bikram Kumar Barik, Nuapada, Muktapur, Khurda-752055, Odisha (2) Income Tax Officer, Ward-Khurda, Odisha, Pin Code-752055 (3) CIT(A), NFAC, Delhi; (4) CIT - , Kolkata; (5) The Departmental Representative; (6) Guard File TRUE COPY By order Assistant Registrar, Income Tax Appellate Tribunal, Kolkata Benches, Kolkata Laha

BIKRAM KUMAR BARIK,KHURDA vs. ITO, WARD, KHURDA

What did the Tribunal hold?

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