What did the Tribunal hold?

The tribunal restored the issues to the Assessing Officer for re-adjudication, granting the assessee an opportunity to be heard. Adverse inference can be drawn if the assessee does not cooperate.

The assessee filed an appeal against an ex parte order from the CIT(A). The assessee failed to provide necessary details to the lower authorities.

What were the issues?

Whether the lower authorities' orders were justified given the assessee's failure to substantiate their case, and the need for a fair hearing.

Pratap Supakar, Sambalpur vs Income Tax Office Ward 2(1)… | 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.278/CTK/2026 Assessment Year: 2020-21 Pratap Supakar ITO, Ward-2(1), Sambalpur

Khaliapali, Padiabahal, Vs Sambalpur, Sambalpur, Odisha-768112 (PAN: GNLPS 8248 L) (Appellant) (Respondent)

Assessee by : None ( Adjournment Application filed) 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)- NFAC, Delhi [hereinafter referred to as the ‘Ld. CIT(A)’] in appeal no. NFAC/2019-20/10438938 dated 23.01.2026.

None appeared but Adjournment Application has filed on behalf of the assessee and Shri Vijay Singh, Sr. DR represented on behalf of the revenue.

ITA No.278/CTK/2026

A perusal of the facts in the present appeals shows that both the order of the lower authorities are ex parte orders and the assessee failed to substantiate his case by giving 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. Should the assessee is not cooperated in the set aside proceedings, liberty is granted to the Assessing Officer to draw adverse inference.

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

PRATAP SUPAKAR,SAMBALPUR vs. INCOME TAX OFFICE WARD 2(1) SAMBALPUR, SAMBALPUR

What did the Tribunal hold?

What were the facts?

What were the issues?

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