CAPITAL COOPERATIVE HOUSING LIMITED,BHUBANESWAR vs. DCIT,CIRCLE 1(1), BHUBANESWAR

ITA 174/CTK/2026Status: DisposedITAT Cuttack02 June 2026AY 2019-20203 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal restored the issues to the Assessing Officer for re-adjudication after granting an adequate opportunity to the assessee. A cost of Rs. 10,000 was imposed on the assessee for non-cooperation.

What were the facts?

The assessee's appeal was against an ex parte order from the CIT(A). The assessee had failed to produce proper details before the Assessing Officer.

What were the issues?

Whether the ex parte order passed by the Assessing Officer was justified and if the assessee was granted sufficient 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 RAJESH KUMAR

Hearing: 02/06/2026Pronounced: 02/06/2026

PerBench: This is an appeal filed by the assessee against the order of CIT(A), National Faceless Appeal Centre (NFAC), Delhi in Appeal No.NFAC/2018-19/10337728 order dated 16/12/2025for the assessment year 2019-20. 2. Shri Ambika Prasad Mohanty, AR appeared on behalf of the assessee and Shri Vijay Singh, Sr. DR represented on behalf of the revenue.

3.

A perusal of the facts in the present appeal shows that the order of the Assessing Officer is an ex parte order. It is also noticed that the assessee f

The order continues below.

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