GUDLA BHASKAR RAO,JEYPORE vs. ITO, WARD, JEPORE

ITA 408/CTK/2026Status: DisposedITAT Cuttack05 June 2026AY 2014-153 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the appeal to the file of the CIT(A) for fresh adjudication on merits. The assessee was directed to furnish all details before the CIT(A).

What were the facts?

The assessee's appeal was delayed by 19 days, and the assessee failed to furnish necessary details before the lower authorities, resulting in ex-parte orders. The Tribunal rejected an adjournment application.

What were the issues?

Whether the assessee should be granted an opportunity to present details before the appellate authority after ex-parte orders were passed due to non-furnishing of information.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “HYBRID COURT AT CUTTACK”

Before: SHRI GEORGE MATHAN & SHRI RAJESH KUMAR

For Appellant: Shri P.C. Sethi, AR
For Respondent: Shri Vijay Singh, Sr. DR
Hearing: 05.06.2026Pronounced: 05.06.2026

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/2013- 14/10136821 dated 30.01.2026 for the assessment year 2014-15. 2. Shri P.C.Sethi, ld. AR appeared on behalf of the assessee and Shri Vijay Singh, Sr. DR represented on behalf of the revenue.

ITA No.408/CTK/26

3.

Ld. AR has filed an adjournment application, however, looking to the facts of the case and the fact that the assessee could not furnish details before both the authorities below resulting to ex-parte orders, therefore, we reject the adjournment application and proceed to decide the appeal.

4.

The appeal of the assessee is delayed by 19 days. No applic

The order continues below.

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