TARINI PRASAD SAHOO,CUTTACK vs. ITO, WARD-1(1), CUTTACK

ITA 625/CTK/2026Status: DisposedITAT Cuttack17 August 2026AY 2013-142 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal restored the issues to the file of the CIT(A) for re-adjudication, granting the assessee another opportunity to be heard and present relevant details.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) which had dismissed the appeal due to non-compliance. The assessee claimed non-receipt of notices and requested another opportunity.

What were the issues?

Whether the assessee was denied a fair opportunity to present their case before the CIT(A) due to non-receipt of notices.

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 CIT(A), NFAC, Delhi (the ‘CIT(A)’) in appeal no.CIT(A), Cuttack/10109/2019-20 dated 30/06/2025 for the assessment year 2013-14. 2. Shri Natabar Panda, AR appeared on behalf of the assessee and Shri Arnab Mukherjee, Sr. DR represented on behalf of the revenue.

3.

A perusal of the order of the ld. CIT(A) clearly shows that the ld. CIT(A) has dismissed the appeal of the assessee due to non- compliance as the assessee failed to prove the case by submitting relevant details/documen

The order continues below.

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