MANASI SATAPATHY,CUTTACK vs. ITO WARD-1(1), CUTTACK, CUTTACK
What did the Tribunal hold?
The Tribunal noted that the assessee had shown inability to produce documents earlier and the CIT(A) had issued notices without compliance. However, considering the documents filed in the paper book, the Tribunal restored the matter to the AO for fresh adjudication.
What were the facts?
The assessee's appeal was delayed by 80 days, which was condoned. The assessee argued that the CIT(A) order was ex-parte and relevant documents were not considered. The revenue contended that opportunities were provided but documents were not produced.
What were the issues?
Whether the ex-parte order of the CIT(A) was justified and if the assessee should be given an opportunity to produce documents that were not filed earlier.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “HYBRID COURT AT CUTTACK”
Before: SHRI GEORGE MATHAN & SHRI RAJESH KUMAR
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/2017- 18/10233809 dated 30.12.2025. 2. Shri P.R.Mohanty, ld. AR appeared on behalf of the assessee and Shri Vijay Singh, Sr. DR represented on behalf of the revenue.
The appeal of the assessee is delayed by 80 days. In this regard, the assessee has filed an application for condonation of delay supported with an affidavit stating sufficient reasons for delay. Ld. Sr. DR also did not object to condone the same. Accordingly, considering the contents of the ITA No.564/CTK/26 affidavit filed by the assessee in regard to condonation of delay which are not found to
The order continues below.
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