SRI BIDYADHAR DAS,BALASORE vs. ITO, WARD-1, BALASORE

ITA 761/CTK/2025Status: DisposedITAT Cuttack24 February 2026AY 2019-20Bench: SHRI GEORGE MATHAN (Judicial Member), SHRI MADHUSUDAN SAWDIA (Accountant Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

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.

What were the 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.

What were the 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.

Which sections of the Income-tax Act were involved?

Section 10(10),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 MADHUSUDAN SAWDIA

Hearing: 24/02/2026Pronounced: 24/02/2026

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 order continues below.

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