What did the Tribunal hold?

The Tribunal restored the issues to the Assessing Officer for readjudication to provide the assessee with an adequate opportunity to substantiate its claims. All issues were left open for fresh consideration.

The assessee failed to appear before the ITAT, having filed an adjournment application. The Tribunal noted a lack of proper representation before the Assessing Officer and CIT(A) as well. The adjournment application was rejected.

What were the issues?

The primary issue was the lack of proper representation and opportunity for the assessee to present its case before the lower authorities.

Rajesh Kumar Gupta, Near Post… vs ACIT | ITAT Cuttack 2026

Income Tax Appellate Tribunal, “CUTTACK BENCH, CUTTACK

Before: SHRI GEORGE MATHAN & SHRI RAJESH KUMAR

For Respondent: Shri Ashim Kr. Chakraborty, CIT- DR

Hearing: 14.05.2026Pronounced: 14.05.2026

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.253/CTK/2026 Assessment Year: 2019-20 Rajesh Kumar Gupta ACIT, Range-1, Central Circle, Sambalpur Vs Near Post Office Manoharpur, Jharkhand-833104. (PAN: ACEPG4169J) (Appellant) (Respondent)

Assessee by : None (Adjournment Application filed) Revenue by : Shri Ashim Kr. Chakraborty, CIT- DR Date of Hearing : 14.05.2026 Date of Pronouncement : 14.05.2026

ORDER PER BENCH: This is an appeal filed by the assessee against the order of the CIT(A)-2, Bhubaneswar [hereinafter referred to as the ‘CIT(A)’] in appeal no.CIT(A), Bhubaneswar-2/10659/2018-19 dated 05.01.2026 for the assessment year 2019-20.

None represented on behalf of the assessee and an adjournment letter has been filed and Shri Ashim Kr. Chakraborty, CIT- DR represented on behalf of the revenue.

The adjournment letter filed by the assessee reads as follows:

ITA No.253/CTK/2026

The vakalatnama of the said professional is not also available.

A perusal of the assessment order shows that there is no proper representation before the Assessing Officer. Even before the ld. CIT(A), 2

ITA No.253/CTK/2026

the representation is not coming out. the adjournment application is rejected and the appeal is being disposed off. This being so, in the interest of justice, the issues in this appeal are being restored before the Assessing Officer for readjudication after granting the assessee adequate opportunity to substantiate its claim before the Assessing Officer. All issues are left open and if the assessee is not cooperated in the set aside proceedings, liberty is granted to the Assessing Officer to draw adverse inferences.

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

Kolkata, the 14th May, 2026.

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

Dated: 14.05.2026. 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

RAJESH KUMAR GUPTA,NEAR POST OFFICE MANOHARPUR vs. ACIT, RANGE-I, CENTRAL CIRCLE, SAMBALPUR

What did the Tribunal hold?

What were the facts?

What were the issues?

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