What did the Tribunal hold?

The Tribunal restored the appeal to the file of the CIT(A) for re-adjudication. The assessee was granted an adequate opportunity of being heard and directed to cooperate in the set-aside proceedings.

The assessee filed an appeal against an ex parte order passed by the CIT(A). The assessee's counsel argued that notices from the CIT(A) were sent to a wrong email address, preventing the assessee from complying. The Tribunal noted this non-compliance.

What were the issues?

Whether the CIT(A) order was passed ex parte due to a genuine error in communication, and if the assessee should be granted a fresh opportunity to present their case.

Nila Madhaba Rice Mill, Mahura vs ITO | ITAT Cuttack 2026

Income Tax Appellate Tribunal, “CUTTACK BENCH, CUTTACK

Before: SHRI GEORGE MATHAN & SHRI RAJESH KUMAR

For Appellant: Shri Subham Jain, AR

For Respondent: Shri Vijay Singh, Sr. 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.254/CTK/2026 Assessment Year: 2017-18 Nila Madhaba Rice Mill ITO, Bhawanipatna

Mahura, Badi, Tukula, Dist Vs Nuapada, Bhawanipatna, Odisha-766107. (PAN: AAGFN3917K) (Appellant) (Respondent)

Assessee by : Shri Subham Jain, AR Revenue by : Shri Vijay Singh, Sr. 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 NFAC, Delhi [hereinafter referred to as the ‘CIT(A)’] in appeal no.NFAC/2016-17/10438267 dated 21.01.2026 for the assessment year 2017-18.

Shri Subham Jain, AR represented on behalf of the assessee and an adjournment letter has been filed and Shri Vijay Singh, Sr. DR represented on behalf of the revenue.

A perusal of the facts in the present appeal shows that the ld. CIT(A) passed an ex parte order due to non-compliance on the part of the

ITA No.253/CTK/2026 assessee. It was submitted by the ld. AR that all the notices issued by the ld. CIT(A) in wrong email address whereas correct email address was duly mentioned in Form 35 resulting in the assessee failed to comply 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 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

NILA MADHABA RICE MILL,MAHURA vs. ITO, WARD , BHAWANIPATNA

What did the Tribunal hold?

What were the facts?

What were the issues?

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