DIBAKAR PAL,CUTTACK vs. ITO, WARD 1(1), CUTTACK

ITA 636/CTK/2026Status: DisposedITAT Cuttack17 August 2026AY 2016-172 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the issues to the file of the CIT(A) for re-adjudication. The assessee was directed to cooperate in the set-aside proceedings.

What were the facts?

The assessee filed an appeal against an ex parte order passed by the CIT(A) due to failure to produce documents. The assessee claimed non-receipt of notices and requested another opportunity.

What were the issues?

Whether the assessee was denied a proper opportunity of being heard by the CIT(A) and if the ex parte order was justified.

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/2015- 16/10373443 dated 18/03/2026 for the assessment year 2016-17. 2. Shri Mihir Kr. Sahu, 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 and the assessee failed to produce details/documents before the ld. CIT(A). The assessee has prayed that another opp

The order continues below.

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