ARVIND PURSETH,COX COLONY, JHARSUGUDA vs. JOINT COMMISSIONER OF INCOME TAX (OSD), SAMBALPUR

ITA 506/CTK/2026Status: DisposedITAT Cuttack06 October 2026AY 2013-143 pages

AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal held that in the interest of justice, the issues in the appeal should be restored to the file of the Assessing Officer for re-adjudication. This decision was based on the fact that the orders of the Assessing Officer and the learned JCIT(A) were ex parte and the assessee had failed to file details properly. The assessee was directed to submit all relevant details before the Assessing Officer during the set-aside proceedings. However, due to the assessee's non-cooperation during assessment and appellate proceedings, a cost of Rs. 10,000/- was imposed on the assessee, payable to the Income Tax Appellate Tribunal Bar Association, Odisha, Cuttack, within sixty days. Failure to pay the cost would result in the confirmation of the learned CIT(A)'s order. The appeal was allowed for statistical purposes.

What were the facts?

The assessee, Arvind Purseth, filed an appeal against the order of the ADDL/JCIT(A), Panaji, dated 14/10/2025, for the assessment year 2013-14. The appeal was heard by the Income Tax Appellate Tribunal (ITAT), Cuttack Bench. Both the Assessing Officer's and the learned JCIT(A)'s orders were ex parte. The ITAT noted that the assessee had failed to file details properly before the Assessing Officer. The appeal was filed by the assessee, represented by Shri P. R. Mohanty, AR, and the revenue was represented by Shri Vijay Singh, Sr. DR.

What were the issues?

1. Whether the ITAT should restore the issues in the appeal to the file of the Assessing Officer for re-adjudication, considering the ex parte nature of the lower authorities' orders and the assessee's failure to provide proper details. The assessee argued for restoration in the interest of justice, while the revenue's contentions are not recorded in the judgment. The issue turns on principles of natural justice and procedural fairness in tax proceedings.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK

Before: SHRI GEORGE MATHAN & SHRI GOPALAN GURUSAMY

Hearing: 06/10/2026Pronounced: 06/10/2026

आयकरअपीलीयअधिकरण,कटकन्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK (THROUGH HYBRID HEARING) BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI GOPALAN GURUSAMY, ACCOUNTANT MEMBER आयकर अपील सं/ITA No.506/CTK/2026 (धििाारणवर्ा / Assessment Year : 2013-14) Arvind Purseth Vs JCIT (OSD), Sambalpur C/o Tirupati Drilling & Mining Services Pvt. Ltd., Cox Colony, Jharsuguda, 768203 Odisha PAN No. : AGZPP3475F (अपीलार्थी/Appellant) .. (प्रत्यर्थी / Respondent) धििााररतीकीओरसे /Assessee by : Shri P. R. Mohanty, AR राजस्वकीओरसे /Revenue by : Shri Vijay Singh, Sr. DR सुनवाईकीतारीख/ Date of Hearing : 06/10/2026 घोषणाकीतारीख/Date of Pronouncement : 06/10/2026 आदेश / O R D E R Per Bench: This is an appeal filed by the assessee against the order of ADDL/JCIT(A), Panaji [in short ‘CIT(A)] in Appeal No.CIT(A), Sambalpur/10085/2018-29 dated 14/10/2025 for the assessment year 2013-14. 2. Shri P. R. Mohanty, AR represented on behalf of the assessee and Shri Vijay Singh, Sr. DR represented on behalf of the revenue.

A perusal of the facts in the present appeal shows that the orders of the Assessing Officer and the ld. JCIT are ex parte orders. It is also noticed that the assessee failed to file details properly before the Assessing Officer. 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

2 ITA No.506/CTK/2026

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. However, looking to the non-cooperation of the assessee during the assessment proceedings and during the course of appellate proceedings even after issuance of notices to the assessee by the lower authorities, we impose a cost of Rs.10,000/- (Rupees ten Thousand only) on the assessee to be payable to the Income Tax Appellate Tribunal Bar Association, Odisha, Cuttack within sixty days from the date of this order and receipt of the same would be produced before the Assessing Officer at the first hearing. Should the assessee not pay the above- mentioned costs within the prescribed period of sixty days from the date of this order, the order of the ld. CIT(A) shall stand confirmed. 4. In the result, the appeal of the assessee is partly allowed for statistical purposes.

Order dictated and pronounced in the open court on 06/10/2026.

Sd/- Sd/- GOPALAN GURUSAMY GEORGE MATHAN लेखा सदस्य/ACCOUNTANT MEMBER न्याधयक सदस्य/JUDICIAL MEMBER दिनाांक Dated 06/10/2026 RS आदेशकीप्रधतधलधपअग्रेधर्त/Copy of the Order forwarded to : 1. अपीलार्थी/ The Appellant प्रत्यर्थी/ The Respondent- 2. आयकरआयुक्त(अपील) / The CIT(A), 3.

3 ITA No.506/CTK/2026

आयकरआयुक्त/ CIT 4. 5. दवभागीयप्रदतदनदि, आयकरअपीलीयअदिकरण, कटक / DR, ITAT, Cuttack गार्डफाईल / Guard file. 6.

सत्यादपतप्रदत //True Copy// आदेशािुसार/ BY ORDER,

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