MAHESWAR BEHERA,PURI vs. ITO-WARD PURI, PURI
Facts
The assessee filed an appeal against the order of the CIT(A) which dismissed their appeal without affording an opportunity. The assessment order was passed under section 147 r.w.s 144 and 144B due to non-submission of documents. The assessee's AR argued that certain relevant documents were not produced before the lower authorities.
Held
The Tribunal considered the rival submissions and noted that the assessee had uploaded documents before the CIT(A) who adjudicated the matter. However, since relevant documents might not have been produced before the lower authorities, the Tribunal restored the issues to the AO for fresh adjudication, providing an adequate opportunity to the assessee.
Key Issues
Whether the CIT(A) rightly dismissed the appeal without affording an opportunity to the assessee, and whether the matter should be restored to the AO for fresh adjudication with production of further documents.
Sections Cited
147, 144, 144B
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK
Before: SHRI GEORGE MATHAN & SHRI MADHUSUDAN SAWDIA
IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER ITA No.128 /CTK/2026 (Assessment Year: 2021-22)
Maheswar Behera, Income Tax Officer, Ward, Dandmakundpur, Pipili, Puri Puri Vs. PAN No.BGTPB 4671 E Appellant/ Assessee Respondent/ Revenue
Assessee represented by Shri Natabar Panda, A.R. Department represented by Shri Ashim Kr Chakraborty, ld CIT DR Date of hearing 25/02/2026 Date of pronouncement 25/02/2026 O R D E R PER: BENCH 1. This is an appeal filed by the assessee against the order of the ld. CIT(A), NFAC, Delhi in Appeal No. NFAC/2020-21/10203205 dated 19/12/2025 for the A.Y. 2021-22 2. Shri Natabar Panda, ld. A.R. appeared on behalf of the assessee and Shri Ashim Kr Chakraborty, ld CIT DR represented on behalf of the revenue. 3. It was submitted by the ld. AR that the ld. CIT(A) has dismissed the appeal of the assessee without affording opportunity to the assessee. It was the further submission that the assessment order has also been passed u/s.147 r.w.s 144 read with section 144B of the Act due to non-submission of adequate documents by the assessee. It was the prayer that the matter may be restored to the file of the jurisdictional AO to decide the issue
ITA No.128 /Ctk/2026
involved in the appeal afresh so that the assessee could be able to produce all the evidences to substantiate its claim. 4. In reply, ld CIT DR vehemently supported the orders of the Assessing Officer and ld. CIT(A). It was the submission that the ld CIT(A) has discussed all the issues on the basis of available materials uploaded by the assessee in the income tax portal, therefore, at this stage, the request of ld AR should not be acceded. It was the submission if the matter is restored to the file of the AO for fresh adjudication, exemplary costs be imposed on the assessee. 5. We have considered the rival submissions. It is noticed from the order of the ld CIT(A) that the assessee has uploaded various documents in support of its case before the ld CIT(A) and the ld CIT(A) has adjudicated the same and dismissed the appeal by confirming the addition made by the AO. The assessment order has been passed u/s.147 r.w.s 144 of the Act. It has been submitted by the ld AR that certain relevant documents could not be produced before the lower authorities in support of the claim of the assessee. Now, ld AR prayed for restoring the matter to the file of the AO to decide the issue afresh and all the required documents will be furnished. This being so, in the interest of justice, we restore the issues in the appeal to the file of ld. jurisdictional AO for adjudicating afresh after providing the assessee adequate opportunity of being heard. However, looking to the non- cooperation of the assessee during assessment stage and also in the course of appellate proceedings even after issuance of notices to the assessee by the ld. CIT(A), we impose a cost of Rs.20,000/-(Rupees twenty Thousand only) on the assessee, as admitted by the ld. A.R. of the
ITA No.128 /Ctk/2026
assessee, to be payable to the Income Tax Appellate Tribunal Bar Association, Sector-1, CDA, Cuttack-753014, within sixty days from the date of this order and receipt of the same would be produced before the AO 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. 6. In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 25/02/2026.
Sd/- sd/- (MADHUSUDAN SAWDIA) (GEORGE MATHAN) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack, Dated: 25/02/2026 *Ranjan, Sr. PS Copy to: 1. Assessee - 2. Revenue- 3. CIT(A), NFAC, Delhi 4. CIT 5. DR 6. Guard File By Order
Assistant Registrar, ITAT, Cuttack
