PRAKASH KUMAR SAHOO,PIPILI vs. ITO, WARD, PURI

ITA 430/CTK/2026Status: DisposedITAT Cuttack29 May 2026AY 2017-183 pages
AI SummaryRemanded

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 for non-cooperation.

What were the facts?

The assessee failed to file proper details before the Assessing Officer, and the CIT(A) passed an ex parte order. The tribunal noted the assessee's non-cooperation in both assessment and appellate proceedings.

What were the issues?

Whether the ex parte order passed by CIT(A) was justified given the assessee's failure to provide details and lack of cooperation.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK

Before: SHRI GEORGE MATHAN & SHRI RAJESH KUMAR

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

Per Bench: This is an appeal filed by the assessee against the order of CIT(A), National Faceless Appeal Centre (NFAC), Delhi in appeal no.CIT(A), Bhubaneswar-1/10002/2020-21 dated 29/05/2023 for the assessment year 2017-18. 2. Shri Manas Nayak, 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 Assessing Officer

The order continues below.

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