What did the Tribunal hold?

The tribunal restored the issues to the Assessing Officer for re-adjudication. This was done in the interest of justice to grant the assessee an adequate opportunity of being heard.

The assessee filed an appeal against an ex parte order from the CIT(A), which was also preceded by an ex parte order from the Assessing Officer. The assessee admitted to not providing relevant details to the lower authorities.

What were the issues?

Whether the ex parte orders passed by the lower authorities were justified, and if the assessee should be granted an opportunity to present their case.

Rasmita Baral, Bhubaneswar vs ACIT | ITAT Cuttack 2026

Income Tax Appellate Tribunal, “CUTTACK BENCH, CUTTACK

Before: SHRI GEORGE MATHAN & SHRI RAJESH KUMAR

For Respondent: Shri Vijay Singh, Sr. DR

Hearing: 19.05.2026Pronounced: 19.05.2026

IN THE INCOME TAX APPELLATE TRIBUNAL “CUTTACK BENCH, CUTTACK VIRTUAL HEARING AT KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER ITA No.275/CTK/2026 Assessment Year: 2019-20 Rasmita Baral ACIT, Int. Taxation, Bhubaneswar MIG 196, Kanan Vihar PH11, Vs Patia, Bhubaneswar, Khurda, Odisha-751024 (PAN: BXJPB 5324 H) (Appellant) (Respondent)

Assessee by : None Revenue by : Shri Vijay Singh, Sr. DR Date of Hearing : 19.05.2026 Date of Pronouncement : 19.05.2026

ORDER PER BENCH: This is an appeal filed by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals)- 22, Kolkata [hereinafter referred to as the ‘Ld. CIT(A)’] in appeal no. CIT(A), Kolkata-22/10234/2018-19 dated 22.01.2026.

A perusal of the facts in the present appeals shows that the order of the Assessing Officer is an ex parte order and also the order of the ld. CIT(A) is ex parte. It is also noticed that admittedly the assessee failed to

ITA No.275/CTK/2026

provide the relevant details before the lower authorities. 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.

In the result, the appeal of the assessee is partly allowed for statistical purposes. Kolkata, the 19th May, 2026.

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

Dated: 19.05.2026. 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

RASMITA BARAL,BHUBANESWAR vs. ACIT INT TAXATION, BHUBANESWAR

What did the Tribunal hold?

What were the facts?

What were the issues?

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