DILLIP KUMAR BHANJA,BHUBANESWAR vs. DCIT, CIRCLE-1(1), BHUBANESWAR

ITA 205/CTK/2026Status: DisposedITAT Cuttack02 June 2026AY 2017-183 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The quantum assessment appeal was restored to the Assessing Officer for re-assessment with a cost imposed on the assessee for non-cooperation. The penalty appeal was allowed as the assessment no longer survived.

What were the facts?

The assessee filed appeals against ex parte orders of the Assessing Officer and CIT(A) for assessment year 2017-18. The assessee had failed to produce details before the lower authorities.

What were the issues?

Whether the ex parte orders passed by the lower authorities were justified and the validity of the penalty levied.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 272A(1)(d)

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

Heard together (2 matters)

ITA No.205/CTK/2026
ITA No.206/CTK/2026

Read from the judgment's own cause title. This page is filed under one of them.

PerBench: These arethe appeals filed by the assessee against the separate orders of Ld.CIT(A), National Faceless Appeal Centre (NFAC), Delhi in Appeal No. NFAC/2016-17/10421247 & NFAC/2016-17/10503881 order dated 02/02/2026for the assessment year 2017-18.ITA No.205/CTK/2026 is aquantum assessment u/s 147/144 and ITA No.206/CTK/2026 is an appeal against the confirmation of penalty levied u/s 272A(1)(d) of the Act.

2.

A perusal of the facts in ITA No.205/CTK/2026 shows that the orders

The order continues below.

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