SUMITA BADU,BOLANGIR vs. ITO, WARD-1, BOLANGIR

ITA 231/CTK/2026Status: DisposedITAT Cuttack02 June 2026AY 2020-213 pages
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What did the Tribunal hold?

The tribunal restored the issues to the Assessing Officer for re-adjudication after granting an opportunity to be heard. 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 details before the lower authorities.

What were the issues?

Whether the ex parte order passed by the lower authorities was justified and if the assessee should be granted an 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/2019- 20/10482982 Order dated 10/10/2025for the assessment year 2020-21. 2. Shri Chitrasen Parida, 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 case clearly shows that the orders of the Assessing Officer and the ld. CIT(E) are ex parte. It is also noticed that the assessee failed to produce details before the lowe

The order continues below.

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