BIRAJA REALCON PRIVATE LIMITED,BHUBANESWAR vs. JCIT, RANGE-1, BBSR, BHUBANESWAR

ITA 576/CTK/2025Status: DisposedITAT Cuttack05 December 2025AY 2015-16Bench: 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 assessee was not heard on merits by the CIT(A). Therefore, the appeal was restored to the CIT(A) for fresh adjudication to provide the assessee an opportunity to be heard, subject to a cost of Rs. 10,000/-.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) concerning a penalty levied under section 271(1)(d) of the Act. The assessee did not appear for hearings, and an adjournment petition was rejected. The CIT(A) had issued multiple notices without a response, leading to the dismissal of the appeal.

What were the issues?

Whether the penalty under section 271(1)(d) was levied correctly, and if the assessee was provided adequate opportunity of being heard by the lower authorities.

Which sections of the Income-tax Act were involved?

Section 271(1)(d)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK

Before: SHRI GEORGE MATHAN & SHRI RAJESH KUMAR

Per Bench :

This is an appeal filed by the assessee against the order dated 25.8.2025 passed by ld CIT(A), NFAC, Delhi in Appeal No.CIT(A), Bhubaneswar- 1/10383/2018-19 for the assessment year 2015-16. 2. None appeared for the assessee An adjournment petition dated 2nd December, 2025 is on record to adjourn the appeal on the ground that the AR of the assessee is out of station and not able to attend the hearing. One sta

The order continues below.

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