ANUP KUMAR KHUNTIA,BHUBANESWAR vs. DCIT,CIRCLE 1(1), BHUBANESWAR, BHUBANESWAR
What did the Tribunal hold?
The Tribunal held that the NFAC had failed to consider the written submissions filed by the assessee and that the assessment order was 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 Assessing Officer was directed to provide the assessee with an adequate opportunity of being heard. The ratio decidendi is that an ex parte assessment order passed without considering the assessee's submissions violates principles of natural justice and warrants a remand for proper adjudication. The operative direction is to restore the matter 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, against the order of the National Faceless Assessment Centre (NFAC), Delhi, for the assessment year 2020-21. The appeal was heard through a hybrid mode at Kolkata. The assessee's representative, Shri Ambika Prasad Mohanty, AR, appeared, as did the Revenue's representative, Shri Vijay Singh, Sr. DR. The ITAT noted that the assessee had filed written submissions before the CIT(A), which were not considered. Furthermore, the assessment order had been passed ex parte. The assessee requested an opportunity to present their case before the Assessing Officer.
What were the issues?
1. Whether the National Faceless Assessment Centre (NFAC), Delhi, erred in not considering the written submissions filed by the assessee before it, thereby violating principles of natural justice, in relation to the assessment order for assessment year 2020-21? Assessee's Contention: The assessee argued that their written submissions were not considered by the NFAC and that the assessment order was passed ex parte. They requested an opportunity to substantiate their claim before the Assessing Officer. Revenue's Contention: 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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