PRAKASH CHANDRA RAUTRAY,BHUBANESWAR vs. DCIT,CIRCLE 2(1), BHUBANESWAR

ITA 623/CTK/2026Status: DisposedITAT Cuttack17 August 2026AY 2016-174 pages
AI SummaryRemanded

What did the Tribunal hold?

The tribunal set aside the CIT(A)'s order and remanded the case for re-adjudication. The assessee was directed to file a reply, and the CIT(A) was instructed to strictly comply with Rule 46A regarding additional evidence.

What were the facts?

The assessee failed to produce documents before the CIT(A), leading to an ex parte order. The assessee claimed they did not receive notices and requested another opportunity.

What were the issues?

Whether the assessee should be granted another opportunity to present evidence before the CIT(A) and the applicability of Rule 46A for admitting additional evidence.

Which sections of the Income-tax Act were involved?

Rule 46A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK

Before: SHRI GEORGE MATHAN & SHRI RAKESH MISHRA

Hearing: 17/08/2026Pronounced: 17/08/2026

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/2015-16/10382882 dated 26.05.2026 for the assessment year 2016-17. 2. Shri Chitrasen Parida, AR appeared on behalf of the assessee and Shri Arnab Mukherjee, Sr. DR represented on behalf of the revenue.

3.

A perusal of the facts in the present appeal shows that the order of the Ld. CIT(A) is an ex parte order and the assessee failed to produce details/documents before the ld. CIT(A). The a

The order continues below.

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