SANJAY MISHRA,CUTTACK vs. ACIT,CIRCLE-2(1), CUTTACK

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ITA 634/CTK/2025Status: DisposedITAT Cuttack12 May 2026AY 2015-164 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal restored the appeals to the file of the AO for re-adjudication. The assessee was granted an adequate opportunity of being heard.

What were the facts?

The assessee failed to cooperate in assessment proceedings and did not produce necessary details, citing jurisdictional changes. No evidence was provided to the AO or CIT(A).

What were the issues?

Whether the assessee's failure to cooperate and produce evidence warrants restoration of appeals for a fresh opportunity to be heard.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, CUTTACK BENCH, CUTTACK

Before: SHRI GEORGE MATHAN, JM & SHRI RAJESH KUMAR, AM

For Respondent: Shri Vijay Singh, DR
Hearing: 12.05.2026Pronounced: 12.05.2026

Per George Mathan, JM:

These are appeals filed by the assessee against the orders of the ld. Commissioner of Income-tax (Appeals)-2, Bhubaneshwar (hereinafter referred to as the “Ld. CIT(A)”] even dated 24.09.2025 for the AYs 2011-12, 2014-15, 2015-16, 2013-14.

2.

None represented on behalf of the assessee and Shri Vijay Singh represented on behalf of the Revenue.

3.

The assessee has filed adjournment application in which mentioning as follows:-

5.

Perusal of the facts in the present case shows that the assessee has not co-operate in the assessment proceedings nor produced the details but has been repeatedly talking of the change in jurisdiction. As no evidence have been produced before the ld. AO nor before the ld. CIT (A), we claim that the paper needs to be filed before the would not survive as such evidence would be in the nature of fresh evidences. However, so as to grant the assessee one more opportunity to rectify his recalcitrant attitude, the issue in these appeals are restored to the file of the ld. AO for re-adjudication after granting the assessee adequate opportunity of being heard.

6.

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

Order pronounced in the open court on 12.05.2026.

Sd/- Sd/- (RAJESH KUMAR) (GEORGE MATHAN) (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) Kolkata, Dated: 12.05.2026 Sudip Sarkar, Sr.PS

Copy of the Order forwarded to: 1. The Appellant 2. The Respondent 3. CIT DR, ITAT, 4. 5. Guard file. BY ORDER, True Copy//

Asst. Registrar Income Tax Appellate Tribunal, Kolkata

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