MAA BHARATI GO SEVA KENDRA,BALASORE vs. ITO (EXEMPTION) CUTTACK, CUTTACK

ITA 547/CTK/2026Status: DisposedITAT Cuttack29 May 2026AY 2023-243 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal restored the appeal to the file of the AO for readjudication, granting the assessee one more opportunity to furnish evidence. This was subject to the assessee paying a cost of Rs. 15,000/-.

What were the facts?

The assessee failed to produce relevant evidences before the AO and CIT(A), leading to dismissal of appeal by CIT(A) for default. The assessment was made under Section 143(3) read with Section 144 of the Act.

What were the issues?

Whether the assessee should be granted another opportunity to furnish evidence before the AO, despite previous defaults, and under what conditions.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, CUTTACK BENCH, CUTTACK

Before: S/SHRI GEORGE MATHAN & RAJESH KUMAR

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

Per Bench

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 18/03/2026 for the assessment year 2023-24. 2. Shri Somnath Sahoo, 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 assessment in this case has been passed 143(3) r.w.s 144 of the Act as the as

The order continues below.

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