SRI BIDYADHAR DAS,BALASORE vs. ITO, WARD-1, BALASORE
Facts
The assessee, a retired Army person, appealed an ex-parte order by the CIT(A) which dismissed his appeal. The original assessment was completed ex-parte by the AO due to non-compliance with a notice, despite the retirement benefits being tax-exempt under Section 10(10) of the Act.
Held
The Tribunal noted that the assessee failed to substantiate his claim with relevant documents before the authorities below, leading to the dismissal of his appeal by the CIT(A). However, in the interest of justice, the issues are restored to the file of the AO.
Key Issues
Whether the ex-parte assessment and dismissal of appeal by the CIT(A) was justified, and if the matter should be remanded for fresh adjudication.
Sections Cited
10(10), 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
Per Bench : This is an appeal filed by the assessee against the order of the Ld.CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 28.10.2025 for the assessment year 2019-2020. 2. It was submitted by the ld. AR that the ld. CIT(A) has dismissed the appeal of the assessee ex-parte. It was the submission that the assessee is a retired person from Indian Army, who retired on 31.05.2018 during the financial year 2018-2019 relevant to the assessment year 2019-2020. It was the submission that the retirement benefits received by the assessee are exempt from the tax u/s.10(10) of the Act but due to non-compliance of the notice issued by the ld. AO, the assessment has been completed ex- parte u/s.147 r.w.s.144 read with section 144B of the Act. It was the prayer that the matter may be restored to the file of the AO to decide the issue
2 involved in the appeal afresh so that the assessee could be able to produce all the evidence to substantiate his claim.
In reply, ld Sr.DR vehemently supported the orders of the Assessing Officer and ld. CIT(A).
We have considered the rival submissions. As it is noticed from the orders of the authorities below that the assessee could not substantiate its claim by providing relevant documents. Even the assessee was also failed to produce the evidences as required by the ld. CIT(A) and in absence of the same, the ld. CIT(A) has dismissed the appeal of the assessee. This being so, in the interest of justice, we restore the issues in the appeal to the file of ld. AO for adjudicating afresh after providing the assessee adequate opportunity of being heard.
In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 24/02/2026. (MADHUSUDAN SAWDIA) (GEORGE MATHAN) लेखा सदस्य/ ACCOUNTANT MEMBER न्यानयक सदस्य / JUDICIAL MEMBER ददनाांक Dated 24/02/2026 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to : अपीलार्थी / The Appellant - 1. 2. प्रत्यर्थी / The Respondent- 3. आयकर आयुक्त(अपील) / The CIT(A), 4. आयकर आयुक्त / CIT 5. विभागीय प्रविविवि, आयकर अपीलीय अविकरण, कटक / DR, ITAT, Cuttack आदेशािुसार/ BY ORDER, 6. गार्ड फाईल / Guard file. सत्यापपत प्रतत //// (
