ROTARY PUBLIC SCHOOL ANGUL,ANGUL vs. ITO, EXEMPTION WARD, BHUBANESWAR, BHUBANESWAR

ITA 431/CTK/2026Status: DisposedITAT Cuttack05 June 2026AY 2015-163 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal restored the appeal to the Assessing Officer for fresh adjudication. This was to provide the assessee with an adequate opportunity to be heard and submit documents, subject to payment of costs.

What were the facts?

The assessee's appeal against the CIT(A)'s ex-parte order was heard. The assessee contended that they were not given an opportunity to present their case and had not produced all details before the AO. The assessee requested one more opportunity to submit evidence.

What were the issues?

Whether the assessee was denied a proper opportunity of being heard by the lower authorities and if a fresh opportunity should be granted.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, CUTTACK BENCH, CUTTACK

Before: S/SHRI GEORGE MATHAN & RAJESH KUMAR

For Appellant: Shri P.R.Mohanty, Adv
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 12.2.2026 in Appeal No.NFAC/2014-15/10271912 for the assessment year 2015-16. 2. Shri P.R.Mohanty ld AR appeared for the assessee and Shri Vijaya Singh, ld Sr. DR appeared for the revenue.

3.

Ld AR of the assessee submitted that the ld CIT(A) has passed the order exparte without affording opportunity to the assessee. He also submitted that even before the AO, all the details were not produced. He prayed that one more opportunity be given to the assessee to file all the required evidences before the AO.

4.

In reply, ld Sr DR vehemently supported the order of the AO and ld CIT(A).

2 Assessment Year: 2015-16 5.

The order continues below.

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