What did the Tribunal hold?

The Tribunal, noting that the assessee was unable to furnish some evidence before the revenue authorities, decided to provide one more opportunity. The matter was remitted back to the CIT(Appeals) for a fresh decision, with a caution to the assessee to cooperate.

The assessee, Laida Primary Agriculture Cooperative Society Limited, filed an appeal against the order of the CIT(Appeals). The assessee's representative did not appear for the hearing, and an adjournment request was rejected. The Departmental Representative argued that the assessee failed to provide explanations and supporting documents.

What were the issues?

Whether the assessee should be granted another opportunity to present evidence before the appellate authority after failing to do so before the lower authorities.

Laida Primary Agriculture… 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),

ITA No. 541/CTK/2026 (A.Y. 2020-2021) Laida Primary Agriculture Cooperative Society Limited National Faceless Appeal Centre (NFAC), Delhi, dated 22.12.2025 passed for Assessment Year 2020-2021.

Secretary of the assessee-Cooperative Society filed a petition dated 20.05.2026 before the Tribunal praying to adjourn the hearing towards 2nd week of July, 2026 or any further date as per Hon’ble Members convenience. Considering the facts and circumstances of the case, we do not deem it necessary to adjourn the hearing at this stage. The prayer for adjournment of hearing is rejected.

At the time of hearing before the Tribunal, none appeared on behalf of the assessee. We therefore, decided to dispose of the appeal after hearing the ld. Departmental Representative and perusing the material available on record.

At the time of hearing, 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 it 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 the ld. D.R. and perused the material available on record. The assessee did not furnish any documentary evidence in support of its 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

ITA No. 541/CTK/2026 (A.Y. 2020-2021) Laida Primary Agriculture Cooperative Society Limited 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 both the revenue authorities and he requested to set aside the order passed by the ld. CIT(Appeals) with a prayer to give one more opportunity to substantiate its case and to decide the issues afresh. 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. CIT(Appeals) with a direction 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. CIT(Appeals) failing which the Ld. CIT(Appeals) 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

ITA No. 541/CTK/2026 (A.Y. 2020-2021) Laida Primary Agriculture Cooperative Society Limited Copies to :(1) Laida Primary Agriculture Cooperative Society Limited, P.O.-Laida, P.S.-Katarbaga, Dist. Sambalpur, Sambalpur-768214, Odisha (2) Income Tax Officer, Ward-2(1), Sambalpur, Aayakar Bhavan, Ainthapali, Sambalpur-768004, Odisha (3) CIT(A), NFAC, Delhi; (4) CIT - , Sambalpur; (5) The Departmental Representative; (6) Guard File TRUE COPY By order Assistant Registrar, Income Tax Appellate Tribunal, Kolkata Benches, Kolkata Laha

LAIDA PRIMARY AGRICULTURE COOPERATIVE SOCIETY LIMITED,SAMBALPUR vs. INCOME TAX OFFICER, WARD 2(1), SAMBALPUR, SAMBALPUR

What did the Tribunal hold?

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