RATIKANTA SAHOO,JAJPUR vs. ITO,JAJPUR WARD,JAJPUR, JAJPUR

ITA 638/CTK/2026Status: DisposedITAT Cuttack17 August 2026AY 2017-184 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the JCIT's ex parte order and remanded the issue back for adjudication on merits. The assessee was directed to file a reply, and the JCIT was instructed to strictly comply with Rule 46A regarding the admission of additional evidence.

What were the facts?

The assessee's appeal was against an ex parte order passed by the JCIT. The assessee claimed not to have received the notices, preventing them from responding. No evidence was produced before the Assessing Officer.

What were the issues?

Whether the JCIT's ex parte order was valid without proper notice to the assessee and whether additional evidence should be admitted under Rule 46A.

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 ADDL/JCIT(A)-1, Nashik (the ‘JCIT’) in appeal no.CIT(A), Cuttack/10674/2019-20 dated 21/11/2025 for the assessment year 2017-18. 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 facts in the present appeal shows that the order of the ld. JCIT is an ex parte order. It has been submitted that the assessee has not received the notices and consequently, the assessee was no

The order continues below.

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