ASHOK KUMAR JENA,CUTTACK vs. INCOME TAX OFFICER,WARD-1(1), CUTTACK

ITA 635/CTK/2026Status: DisposedITAT Cuttack17 August 2026AY 2011-122 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal restored the issues to the file of the CIT(A) for re-adjudication. The assessee was granted another opportunity to be heard and directed to cooperate.

What were the facts?

The assessee filed an appeal against an ex parte order passed by the CIT(A) due to non-compliance. The assessee claimed they did not receive the notices.

What were the issues?

Whether the ex parte order passed by the CIT(A) was justified and if the assessee should be granted another opportunity to present their case.

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.NFAC/2010- 11/10564888 dated 05/05/2026 for the assessment year 2011-12. 2. Shri S. K. Aagarwalla, 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 passed an ex parte order due to non-compliance on different dates as the assessee failed to produce relevant details/documents before the ld. CI

The order continues below.

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