What did the Tribunal hold?

The tribunal restored the issues to the file of the CIT(A) for re-adjudication. The assessee was directed to cooperate and be granted an adequate opportunity of being heard.

The assessee filed an appeal with a delay of 18 days, which was condoned by the tribunal. The lower appellate authority had passed an ex parte order due to the assessee's non-compliance and failure to provide details.

What were the issues?

Whether the ex parte order passed by the CIT(A) was justified, and if the assessee should be granted a fresh opportunity to present their case.

Ambika Padhy, Berhampur, Odisha… vs ITO | ITAT Cuttack 2026

Income Tax Appellate Tribunal, “CUTTACK BENCH, CUTTACK

Before: SHRI GEORGE MATHAN & SHRI RAJESH KUMAR

For Appellant: Shri Parash Biswal, AR

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.271/CTK/2026 Assessment Year: 2019-20 Ambika Padhy ITO, Ward-1, Berhampur

Trinath Nagar, Salia Bandha Vs Street, Bada Bazar Berhampur, Ganjam-76009, Odisha. (PAN: CRWPP8293D) (Appellant) (Respondent)

Assessee by : Shri Parash Biswal, AR 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/2018-19/10434949 dated 10.12.2025.

Shri Parash Biswal, AR, represented on behalf of the assessee and Shri Vijay Singh, Sr. DR represented on behalf of the revenue.

The appeal filed by the assessee is with a delay of 18 days. The assessee has filed a condonation petition. The reasons given in the petition are plausible and reasonable. Consequently, the delay in filing

ITA No.271/CTK/2026 the appeal is hereby condoned and we proceed to dispose off the appeal on merits.

A perusal of the facts in the present appeal shows that the ld. CIT(A) has passed ex parte order due to non-compliance on the part of the assessee on different dates and the assessee failed to provide relevant details before the lower authorities. This being so, in the interest of justice, the issues in the appeal are restored to the file of the ld. CIT(A) for re-adjudication after granting adequate opportunity of being heard to the assessee. The assessee is directed to positively cooperate during the set aside proceedings.

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

AMBIKA PADHY,BERHAMPUR, ODISHA, INDIA vs. ITO, WARD 1, BERHAMPUR, BERHAMPUR, ODISHA, INDIA

What did the Tribunal hold?

What were the facts?

What were the issues?

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