RAVIKANT SABALKA,SAMBALPUR vs. ITO, WARD-2(1), SAMBALPUR, SAMBALPUR

Assessee represented by Shri Bijay Banerjee, A.R. Department represented by Shri Ashim Kumar Chakraborty, CIT-DR Date of hearing 19/02/2026 Date of pronouncement 19/02/2026 O R D E R PER: BENCH 1. This is an appeal filed by the assessee against the order of the ld. PCIT, Sambalpur under Section 263 of the Income Tax Act, 1961 (in short, the Act) in Revision No. PCIT, Sambalpur/revision-263/100000737506/2024 dated 02/12/2024 for the A.Y. 2017-18.

Ravikant Sablaka Vs ITO 5. We have considered the rival submissions. We have perused the order of the ld. PCIT in para 10, it is noticed that three opportunities had been granted to the assessee, the assessee has not submitted his reply. However, in the interest of justice, we restore the issues in the appeal to the file of ld. PCIT for readjudication after providing the assessee adequate opportunity of being heard. However, looking to the non- cooperation of the assessee during the course of appellate proceedings even after issuance of notices to the assessee by the ld. PCIT, we impose a cost of Rs.25,000/-(Rupees Twenty Five Thousand only) on the assessee, as admitted by the ld. A.R. of the 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 ld. PCIT 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. PCIT shall stand confirmed.