What did the Tribunal hold?

The Tribunal set aside the CIT(Appeals)'s order and remitted the matter back to the Assessing Officer. This was done to provide the assessee with an opportunity to present the required documents and ensure the principle of natural justice.

The assessee's appeal was dismissed ex-parte by the CIT(Appeals) without considering the merits of the case. The assessee had not furnished all supporting documents 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 another opportunity to present evidence.

Mahammad Naasad Khan, Azad Nagar… 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 appeal is directed at the instance of assessee against the order of Id. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, dated 12.11.2025 passed for Assessment Year 2015-2016.

ITA No. 397/CTK/2026 (A.Y. 2015-2016) Mahammad Naasad Khan 2. 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 appeal 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 order 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 appeal 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. 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 furnish 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

ITA No. 397/CTK/2026 (A.Y. 2015-2016) Mahammad Naasad Khan to dispose of the appeal 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 appeal are partly allowed for statistical purposes.

In the result, the appeal of the assessee is 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 Copies to :(1) Mahammad Naasad Khan, Brahmabarada Jajpur, Odisha-755005, Jajpur, Odisha (2) Income Tax Officer, Ward-6(4), Paradeep, Odisha (3) CIT(A), NFAC, Delhi; (4) CIT - , Paradeep; (5) The Departmental Representative; (6) Guard File TRUE COPY By order Assistant Registrar, Income Tax Appellate Tribunal, Kolkata Benches, Kolkata Laha 3

MAHAMMAD NAASAD KHAN,AZAD NAGAR BRAHMABARADA vs. ITO WARD 6(4), PARADEEP

What did the Tribunal hold?

What were the facts?

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