BASANTA KUMAR DWIBEDY,BHUBANESWAR vs. INCOME TAX OFFICER, WARD 1(1), BHUBANESWAR

ITA 641/CTK/2026Status: DisposedITAT Cuttack17 August 2026AY 2016-172 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the appeal to the CIT(A) for re-adjudication. The CIT(A) was directed to grant the assessee an adequate opportunity of being heard.

What were the facts?

The assessee filed an appeal against an ex parte order passed by the CIT(A) for AY 2016-17. The assessee claimed they did not receive notices and requested another opportunity to present their case.

What were the issues?

Whether the CIT(A) erred in passing an ex parte order without providing adequate opportunity to the assessee 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/2015- 16/10341860 dated 25/07/2025 for the assessment year 2016-17. 2. Shri Amulya Kr. Roy, 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 relevant details/documents before the ld. CIT(A

The order continues below.

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