What did the Tribunal hold?

The Tribunal rejected the adjournment application as no proper reason was provided and the evidence was not produced before the lower authorities. However, in the interest of justice, the issues were restored to the CIT(A) for readjudication.

The assessee filed an appeal before the ITAT after the CIT(A) dismissed their appeal for non-representation. The assessee sought an adjournment to file evidence, which was not considered by the lower authorities.

What were the issues?

Whether the ITAT can admit evidence not considered by lower authorities and whether the appeal should be restored to the CIT(A) for fresh adjudication.

Auroglobal Comtrade Private… vs DCIT | ITAT Cuttack 2026

Income Tax Appellate Tribunal, “CUTTACK BENCH, CUTTACK

Before: SHRI GEORGE MATHAN & SHRI RAJESH KUMAR

For Respondent: Shri Vijay Singh, Sr. DR

Hearing: 18.05.2026Pronounced: 18.05.2026

IN THE INCOME TAX APPELLATE TRIBUNAL “CUTTACK BENCH, CUTTACK VIRTUAL HEARING AT KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER ITA No.263/CTK/2026 Assessment Year: 2020-21 Auroglobal Comtrade Pvt. DCIT, CIRCLE-1(1), Ltd. Bhubaneswar Vs Punjabi Colony, Satya Nagar, Bhubanewar, Odisha-751007. (PAN: AAJCA0870E) (Appellant) (Respondent)

Assessee by : None (Adjournment Application filed) Revenue by : Shri Vijay Singh, Sr. DR Date of Hearing : 18.05.2026 Date of Pronouncement : 18.05.2026

ORDER PER BENCH: This is an appeal filed by the assessee against the order of the NFAC, Delhi [hereinafter referred to as the ‘CIT(A)’] in appeal no.NFAC/2019-20/10170737 dated 01.01.2026.

None represented on behalf of the assessee. Adjournment application has been filed. No proper reason has been provided. Adjournment application is rejected and the appeal is being disposed off on merits.

A perusal of the order of the ld. CIT(A) shows that the assessee had not represented before the ld. CIT(A) and no submissions have been

ITA No.263/CTK/2026 furnished by the assessee. Consequently, the ld. CIT(A) has dismissed the appeal of the assessee for non-representation. The assessee in the adjournment application is seeking time to file paper-book and evidences which have not been filed before the lower authorities. It would not be possible for the Tribunal to admit evidences which have not been considered before the lower authorities. This being so, in the interest of justice, the issues in this appeal are restored to the file of the ld. CIT(A) for readjudication after granting the assessee adequate opportunity of being heard.

In the result, the appeal of the assessee is partly allowed for statistical purposes.

Kolkata, the 18th May, 2026.

Sd/- Sd/- [Rajesh Kumar] [George Mathan] लेखा सदस्य/Accountant Member न्याययक सदस्य/Judicial Member

Dated: 18.05.2026. RS Copy of the order forwarded to: 1. Appellant - 2. Respondent – 3. CIT(A)- 4. CIT- , 5. CIT(DR),

//True copy// By order Assistant Registrar

AUROGLOBAL COMTRADE PRIVATE LIMITED,PUNJABI COLONY, SATYA NAGAR , BHUBANESWAR vs. DCIT,CIRCLE 1(1), BHUBANESWAR, AAYAKAR BHAWAN, BHUBANESWAR

What did the Tribunal hold?

What were the facts?

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