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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
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Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK
Before: SHRI GEORGE MATHAN & SHRI MADHUSUDAN SAWDIA
(नििाारण वर्ा / Assessment Year : 2019-2020) Vs ITO Ward-1, Balasore Sri Bidyadhar Das, Kantabania, Shyamsundarpur, Balasore-765040 PAN No. :AIXPD 2899 P (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की ओर से /Assessee by : Shri Somanath Sahoo, Advocate राजस्व की ओर से /Revenue by : Shri Sanjib Banerjee, Sr. DR सुनवाई की तारीख / Date of Hearing : 24/02/2026 घोषणा की तारीख/Date of Pronouncement : 24/02/2026 आदेश / O R D E R 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.
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