What did the Tribunal hold?

The tribunal restored the issues to the file of the Assessing Officer for re-adjudication after granting an opportunity of being heard. A cost of Rs. 10,000/- was imposed on the assessee for non-cooperation.

The assessee failed to appear before the lower appellate authority and the Assessing Officer, not providing any details or explanations. An adjournment application was filed by the assessee but was rejected due to lack of valid reasons.

What were the issues?

The primary issue was the assessee's non-cooperation and failure to appear before the tax authorities, leading to restoration of the case for fresh adjudication.

Smt. Rita Agarwal, Jaipur vs ACIT | ITAT Cuttack 2026

Income Tax Appellate Tribunal, “HYBRID COURT AT CUTTACK”

Before: SHRI GEORGE MATHAN & SHRI RAJESH KUMAR

For Appellant: Shri None (adjournment application filed)

For Respondent: Shri Vijay Singh, Sr. DR

Hearing: 27.05.2026Pronounced: 27.05.2026

IN THE INCOME TAX APPELLATE TRIBUNAL “HYBRID COURT AT CUTTACK” BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER ITA No.308/CTK/2026 Assessment Year: 2014-15 Smt. Rita Agarwal ACIT, BALASORE

Mansarovar, Rameshwaram Vs Parisar,Sita Badi, Tonk Road, Jaipur, Rajasthan- 302029. (PAN: ABLPA1344B) (Appellant) (Respondent)

Assessee by : Shri None (adjournment application filed) Revenue by : Shri Vijay Singh, Sr. DR Date of Hearing : 27.05.2026 Date of Pronouncement : 27.05.2026

ORDER PER BENCH: This is an appeal filed by the assessee against the order of the ADDL/JCIT(A0-3, AHMEDABAD [hereinafter referred to as the ‘JCIT’] in appeal no.CIT(A), CUTTACK/10702/2019-20 dated 13.03.2025.

None appeared on behalf of the assessee however an adjournment application has submitted wherein no valid reasons have been shown by the assessee, consequently the same is rejected. Shri Vijay Singh, Sr. DR represented on behalf of the revenue.

ITA No.308/CTK/26 3. A perusal of the facts in the present appeal shows that the assessee failed to appear before the ld. JCIT and even before the Assessing Officer, the assessee did not produce any details or explanation. This being so, in the interest of justice, the issues in the appeal are restored to the file of the Assessing Officer for re-adjudication after granting adequate opportunity of being heard to the assessee. However, looking to the non- cooperation of the assessee during the assessment proceedings and during the course of appellate proceedings even after issuance of notices to the assessee by the lower authorities, we impose a cost of Rs.10,000/- (Rupees ten Thousand only) on the assessee to be payable to the Income Tax Appellate Tribunal Bar Association, Odisha, Cuttack within sixty days from the date of this order and receipt of the same would be produced before the Assessing Officer at the first hearing. Should the assessee not pay the above-mentioned costs within the prescribed period of sixty days from the date of this order, the order of the ld. JCIT shall stand confirmed.

In the result, the appeal of the assessee is partly allowed for statistical purposes.

Cuttack, the 27th May, 2026.

Sd/- Sd/- [Rajesh Kumar] [George Mathan] लेखा सद�य/Accountant Member �या�यक सद�य/Judicial Member

Dated: 27.05.2026. RS

ITA No.308/CTK/26

Copy of the order forwarded to: 1. Appellant - 2. Respondent – 3. CIT(A)- 4. CIT- , 5. CIT(DR),

//True copy// By order Assistant Registrar

SMT. RITA AGARWAL,JAIPUR vs. ACIT, BALASORE, BALASORE

What did the Tribunal hold?

What were the facts?

What were the issues?

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