HARIANTA SERVICE COOPERATIVE SOCIETY LIMITED,CHOUDWAR CUTTACK vs. INCOME TAX OFFICER, WARD-1(1), CUTTACK

ITA 566/CTK/2025Status: DisposedITAT Cuttack05 December 2025AY 2019-20Bench: SHRI GEORGE MATHAN (Judicial Member), SHRI RAJESH KUMAR (Accountant Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The tribunal noted that the CIT(A) had issued several notices, but there was no response from the assessee. However, in the interest of justice, the tribunal restored the appeal to the CIT(A) for fresh adjudication. The assessee was directed to provide all documentary evidence and pay a cost of Rs. 25,000 to the ITAT Bar Association.

What were the facts?

The assessee filed an appeal against an order by the CIT(A) that dismissed the appeal ex-parte due to non-representation and lack of documentary evidence. The assessee claimed that due to technical issues, their submissions were not uploaded properly. The assessee is a cooperative society providing agricultural services.

What were the issues?

Whether the dismissal of the appeal by the CIT(A) without considering the merits was justified, and whether the assessee should be granted another opportunity to present their case.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK

Before: SHRI GEORGE MATHAN & SHRI RAJESH KUMAR

Heard together (2 matters)

S.A.No.07/CTK/2025
ITA No.566/CTK/2025

Read from the judgment's own cause title. This page is filed under one of them.

Per Bench : This is an appeal filed by the assessee against the order dated 19.9.2025 passed by ld CIT(A), NFAC, Delhi in Appeal No. NFAC/2018-19/10383549 for the assessment year 2019-20. The assessee has also filed stay petition seeking stay of demand raised by the revenue.

2.

Shri Dullal Satyanarayan Jhesthy, ld AR appeared for the assessee and Shri Vijaya Singh, ld Sr DR appeared for the revenue.

3.

It was submitte

The order continues below.

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