What did the Tribunal hold?

The Tribunal restored the issues to the Assessing Officer for re-adjudication. The assessee was directed to submit all relevant details and be granted an adequate opportunity to be heard.

The assessee filed an appeal against an ex parte order from the NFAC. The assessee had also failed to provide proper details to the Assessing Officer earlier.

What were the issues?

The primary issue was the ex parte nature of the CIT(A)'s order and the assessee's failure to provide adequate details to the AO.

Sasmita Panda, Nabarangpur vs ITO | ITAT Cuttack 2026

Income Tax Appellate Tribunal, “HYBRID COURT AT CUTTACK”

Before: SHRI GEORGE MATHAN & SHRI RAJESH KUMAR

For Appellant: Shri P. K. Mishra, AR

For Respondent: Shri Ashim Kr. Chakraborty, Sr. DR

Hearing: 26.05.2026Pronounced: 26.05.2026

IN THE INCOME TAX APPELLATE TRIBUNAL “HYBRID COURT AT CUTTACK” BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER ITA No.184/CTK/2026 Assessment Year: 2023-24 Sasmita Panda ITO, WARD-JEYPORE, JEYPORE 20/05, Panigrahi Building, Vs Kalisundari Street, Raighar, Nabarangpur, Odisha- 764074. (PAN: BHWPP8092F) (Appellant) (Respondent)

Assessee by : Shri P. K. Mishra, AR Revenue by : Shri Ashim Kr. Chakraborty, Sr. DR Date of Hearing : 26.05.2026 Date of Pronouncement : 26.05.2026

ORDER 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/2022- 23/10468510 dated 20.02.2026.

Shri P. K. Mishra, AR appeared on behalf of the assessee and Shri Ashim Kr. Chakraborty, Sr. DR represented on behalf of the revenue.

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. This being so, in the

ITA No.184/CTK/26 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. The assessee is also directed to submit all the relevant details before the Assessing Officer in the set aside proceedings.

In the result, the appeal of the assessee is partly allowed for statistical purposes. Cuttack, the 26th May, 2026.

Sd/- Sd/- [Rajesh Kumar] [George Mathan] लेखा सदस्य/Accountant Member न्याययक सदस्य/Judicial Member

Dated: 26.05.2026. RS Copy of the order forwarded to: 1. Appellant - 2. Respondent – 3. CIT(A)- 4. CIT- , 5. CIT(DR),

//True copy// By order Assistant Registrar

SASMITA PANDA,NABARANGPUR vs. THE INCOME TAX OFFICER, JEYPORE WARD, JEYPORE, JEYPORE

What did the Tribunal hold?

What were the facts?

What were the issues?

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