ANUP KUMAR KHUNTIA,BHUBANESWAR vs. DCIT,CIRCLE 1(1), BHUBANESWAR, BHUBANESWAR
What did the Tribunal hold?
The Tribunal noted that the assessee had filed written submissions before the CIT(A), but these were not considered. It was also observed that the assessment order had been passed ex parte. In the interest of justice, the Tribunal decided to restore the issues in the appeal to the file of the Assessing Officer for adjudication on merits. The assessee was to be provided with an adequate opportunity of being heard. The Tribunal did not decide the merits of the case but rather remanded it for fresh consideration. The specific relief granted was the restoration of the appeal to the Assessing Officer.
What were the facts?
The assessee, Anup Kumar Khuntia, filed an appeal before the Income Tax Appellate Tribunal (ITAT), Cuttack Bench, challenging an order passed by the National Faceless Assessment Centre (NFAC), Delhi, for the assessment year 2020-21. The appeal was heard through a hybrid mode. The assessee's representative appeared before the Tribunal. The assessment order was passed ex parte. The assessee had submitted written submissions before the CIT(A), which were not considered. The assessee requested an opportunity to present his case before the Assessing Officer.
What were the issues?
1. Whether the CIT(A) erred in not considering the written submissions filed by the assessee, thereby violating principles of natural justice? (Question of law and fact) 2. Whether the ex parte assessment order passed by the Assessing Officer is sustainable in light of the unconsidered submissions? Assessee's Contentions: The assessee argued that their written submissions before the CIT(A) were not considered, and the assessment order was passed ex parte. They requested an opportunity to substantiate their claim before the Assessing Officer. Revenue's Contentions: The judgment does not record any specific contentions made by the revenue.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK
Before: SHRI GEORGE MATHAN & SHRI GOPALAN GURUSAMY
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/2019-20/10502079 dated 05.06.2026 for the assessment year 2020-21. 2. Shri Ambika Prasad Mohanty, AR appeared on behalf of the assessee and Shri Vijay Singh, Sr. D.R. represented on behalf of the revenue.
A perusal of the facts in the present case clearly shows that the assessee has filed written submissions before the ld. CIT(A), however the same has not considered. It is also noti
The order continues below.
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