SAMARTH JEEVAN TRUST,BHUBANESWAR vs. ITO, EXEMPTION WARD, BHUBANESWAR

ITA 429/CTK/2026Status: DisposedITAT Cuttack29 May 2026AY 2018-193 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal restored the issues to the Assessing Officer for re-adjudication after granting the assessee an opportunity to be heard. A cost of Rs. 10,000 was imposed on the assessee.

What were the facts?

The assessee's appeal was filed against an ex parte order by the CIT(A). The assessee had failed to provide proper details to the Assessing Officer.

What were the issues?

Whether the ex parte order passed by the CIT(A) was justified and whether the assessee should be granted a fresh opportunity to present their case.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “HYBRID COURT AT CUTTACK”

Before: SHRI GEORGE MATHAN & SHRI RAJESH KUMAR

Hearing: 29/05/2026Pronounced: 29/05/2026

This is an appeal filed by the assessee against the order passed by the Ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi order dated in appeal no.NFAC/2017-18/10046613 23/02/2026 for the assessment year 2018-19. 2. Shri Chitrasen Parida, AR appeared on behalf of the assessee and Shri Vijay Singh, Sr. DR represented on behalf of the revenue.

3.

A perusal of the facts in the present appeal shows that the order of the ld. CIT(A) is an ex parte order. It is also noticed that the assessee failed to file details properly before the Ass

The order continues below.

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