SANGRAM MISHRA,TARBHA vs. INCOME TAX OFFICER, WARD-1, BALANGIR

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ITA 66/CTK/2026Status: DisposedITAT Cuttack13 May 2026AY 2009-103 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal noted that the main appeal had not been disposed of. Therefore, the issues in the current appeal were restored to the file of the JCIT for re-adjudication after considering the main appeal.

What were the facts?

The assessee filed an appeal against an order of the JCIT. The JCIT had disposed of an appeal against a Section 154 order without first disposing of the main quantum appeal.

What were the issues?

Whether the JCIT erred in disposing of an appeal against a Section 154 order before adjudicating the main quantum appeal.

Which sections of the Income-tax Act were involved?

Section 154

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “CUTTACK BENCH, CUTTACK

Before: SHRI GEORGE MATHAN & SHRI RAJESH KUMAR

For Respondent: Shri Vijay Singh, Sr DR
Hearing: 13.05.2026Pronounced: 13.05.2026

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.66/CTK/2026 Assessment Year: 2009-10 Sangram Mishra ITO, Ward-1, Bolangir Vs Tarbha, Subarnapur, Tarbha, Odisha-767016. (PAN: AKIPM0640G) (Appellant) (Respondent)

Assessee by : NONE Revenue by : Shri Vijay Singh, Sr DR Date of Hearing : 13.05.2026 Date of Pronouncement : 13.05.2026

ORDER PER BENCH: This is an appeal filed by the assessee against the order of the ADDL/JCIT(A) AGRA [hereinafter referred to as the ‘JCIT’] in appeal no.CIT(A),Sambalpur/10117/2019-20 dated 26.11.2025 for the assessment year 2009-10.

2.

None represented on behalf of the assessee and Shri Vijay Singh, Sr DR represented on behalf of the revenue.

ITA No.66/CTK/2026

3.

A perusal of the facts in the present case clearly shows that there is an appeal pending in regard to quantum assessment in appeal no.10115/2019-20. There was also an appeal against the order u/s 154 in appeal no.10117/2019-20. Without disposing the grounds of appeal in appeal no.10115/2019-20, the ld. JCIT has disposed off the appeal against the order u/s 154 in appeal no.10117/2019-20. It was prayed that the main appeal should be disposed off first. As it is noticed that the appeal of the assessee being the main appeal in appeal no.10115/2019- 20 has not been disposed off, it is directed that the issues in this appeal being against the order of the ld. JCIT in appeal no.10117/2019-20 are restored to the file of the ld. JCIT for re-adjudication adjudicating the main appeal of the assessee in appeal no.10115 /2019-20. With this direction, the issues in this appeal are restored to the file of the ld. JCIT for re-adjudication after granting the assessee adequate opportunity of being heard.

4.

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

Kolkata, the 13th May, 2026.

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

Dated: 13.05.2026. RS

ITA No.66/CTK/2026

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

//True copy// By order Assistant Registrar

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