LAXMI RICE MILL (P) (LTD),KUSUMKHAL, BELGAON, BELGAON vs. ITO, WARD 1, BOLANGIR, BALANGIR

ITA 118/CTK/2026Status: DisposedITAT Cuttack05 June 2026AY 2014-152 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the appeal to the file of the CIT(A) for fresh adjudication. The assessee was directed to cooperate in the proceedings to provide one more opportunity for representation.

What were the facts?

The assessee filed an appeal against the penalty levied under Section 271D. The assessee failed to appear before the CIT(A) despite multiple opportunities and also did not appear before the ITAT.

What were the issues?

Whether the assessee was provided adequate opportunity of hearing by the lower authorities and if the penalty under Section 271D was correctly levied.

Which sections of the Income-tax Act were involved?

Section 271D

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, CUTTACK BENCH, CUTTACK

Before: S/SHRI GEORGE MATHAN & RAJESH KUMAR

For Respondent: Shri Vijaya Singh, ld Sr DR
Hearing: 05/06/2026Pronounced: 05/06/2026

Per Bench This is an appeal filed by the assessee against the order of the ld CIT(A), NFAC, Delhi dated 15.12.2025 in Appeal No. CIT(A), Sambalpur/10013/2020-21 for the assessment year 2014-15 confirming the levy of penalty u/s.271D of the Act.

2.

None appeared for the assessee and Shri Vijaya Singh, ld Sr DR appeared for the revenue.

3.

We have heard ld Sr DR and perused the record of the case. A perusal of the order of the ld CIT(A) clearly shows that he has given six opportunities by issuance of notice from 25.12.2020 to 3.12.2025. It is observed that in some dates, the assessee has sought adjournment and in other dates, no compliance was made. Before us, none represented on behalf of the assessee and no adjournment petition has been filed. However,

The order continues below.

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