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 be given an adequate opportunity of being heard and to cooperate in the proceedings.

The assessee filed an appeal against an ex parte order passed by the NFAC. The assessee had failed to provide relevant details before the lower authorities.

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.

Peer Kumar Singh, Angul vs ITO | ITAT Cuttack 2026

Income Tax Appellate Tribunal, “CUTTACK BENCH, CUTTACK

Before: SHRI GEORGE MATHAN & SHRI RAJESH KUMAR

For Appellant: Shri Somanath Sahoo, 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.260/CTK/2026 Assessment Year: 2008-09 Peer Kumar Singh ITO, Ward Angul

Bhimkanda, Bijigol, Kaniha, Vs Talcher, Angul-759117, Odisha-759117. (PAN: ALIPS0067J) (Appellant) (Respondent)

Assessee by : Shri Somanath Sahoo, 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/2007-08/1034098 dated 23.06.2025 for the assessment year 2008-09.

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

ITA No.260/CTK/2026

A perusal of the facts in the present appeal shows that the order of the ld. CIT(A) is an ex parte order 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 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

PEER KUMAR SINGH,ANGUL vs. INCOME TAX OFFICER, WARD ANGUL, ANGUL

What did the Tribunal hold?

What were the facts?

What were the issues?

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