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Facts
The jurisdictional AO was directed to adjudicate the matter afresh, providing the assessee with adequate opportunity for a hearing. However, due to the assessee's non-cooperation during appellate proceedings, despite receiving notices, a cost of Rs. 5,000 was imposed on the assessee.
Held
The Tribunal imposed a cost of Rs. 5,000 on the assessee for non-cooperation during appellate proceedings. The cost is payable to the Income Tax Appellate Tribunal Bar Association within sixty days. Failure to pay the cost will result in the order of the CIT(A) being confirmed.
Key Issues
Whether the appeal of the assessee is partly allowed for statistical purposes, considering the non-cooperation of the assessee.
Sections Cited
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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 18/02/2026.
1. Sd/- sd/- (मधुसूदन साव�डआ) (जाज� माथन) (MADHUSUDAN SAWDIA) (GEORGE MATHAN) लेखा सद�य/ ACCOUNTANT MEMBER �या�यक सद�य / JUDICIAL MEMBER �दनांक Dated 18/02/2026 Shri P.K.Mishra, Sr. PS ?आदेश क� ��त�ल�प अ�े�षत/Copy of the Order forwarded to : 1. अपीलाथ� / The Appellant- Jitendra Bisoyi, C/O. Malaya Bisoyi, Dabugaon, Dhoba Street, Nabarangpur- 764072 2. ��यथ� / The Respondent- ITO, Jeypore Ward, Jeypore आयकर आयु�त(अपील) / The CIT(A), 3. 4. आयकर आयु�त / CIT 5. �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण, कटक / DR, ITAT, Cuttack 6. गाड� फाईल / Guard file. आदेशानुसार/ BY ORDER, स�या�पत ��त //True Copy// (Assistant Registrar) आयकर अपील�य अ�धकरण, कटक/ITAT, Cuttack Jurisdictional AO for adjudicating afresh 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. CIT(A), we impose a cost of Rs.5,000/-(Rupees 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 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 18/02/2026.
1. Sd/- sd/- (मधुसूदन साव�डआ) (जाज� माथन) (MADHUSUDAN SAWDIA) (GEORGE MATHAN) लेखा सद�य/ ACCOUNTANT MEMBER �या�यक सद�य / JUDICIAL MEMBER �दनांक Dated 18/02/2026 Shri P.K.Mishra, Sr. PS ?आदेश क� ��त�ल�प अ�े�षत/Copy of the Order forwarded to : 1. अपीलाथ� / The Appellant- Jitendra Bisoyi, C/O. Malaya Bisoyi, Dabugaon, Dhoba Street, Nabarangpur- 764072 2. ��यथ� / The Respondent- ITO, Jeypore Ward, Jeypore आयकर आयु�त(अपील) / The CIT(A), 3. 4. आयकर आयु�त / CIT 5. �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण, कटक / DR, ITAT, Cuttack 6. गाड� फाईल / Guard file. आदेशानुसार/ BY ORDER, स�या�पत ��त //True Copy// (Assistant Registrar) आयकर अपील�य अ�धकरण, कटक/ITAT, Cuttack Jurisdictional AO for adjudicating afresh 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. CIT(A), we impose a cost of Rs.5,000/-(Rupees 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 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 18/02/2026.
1. Sd/- sd/- (मधुसूदन साव�डआ) (जाज� माथन) (MADHUSUDAN SAWDIA) (GEORGE MATHAN) लेखा सद�य/ ACCOUNTANT MEMBER �या�यक सद�य / JUDICIAL MEMBER �दनांक Dated 18/02/2026 Shri P.K.Mishra, Sr. PS ?आदेश क� ��त�ल�प अ�े�षत/Copy of the Order forwarded to : 1. अपीलाथ� / The Appellant- Jitendra Bisoyi, C/O. Malaya Bisoyi, Dabugaon, Dhoba Street, Nabarangpur- 764072 2. ��यथ� / The Respondent- ITO, Jeypore Ward, Jeypore आयकर आयु�त(अपील) / The CIT(A), 3. 4. आयकर आयु�त / CIT 5. �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण, कटक / DR, ITAT, Cuttack 6. गाड� फाईल / Guard file. आदेशानुसार/ BY ORDER, स�या�पत ��त //True Copy// (Assistant Registrar) आयकर अपील�य अ�धकरण, कटक/ITAT, Cuttack Jurisdictional AO for adjudicating afresh 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. CIT(A), we impose a cost of Rs.5,000/-(Rupees 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 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 18/02/2026.
Sd/- sd/- (मधुसूदन साव�डआ) (जाज� माथन) (MADHUSUDAN SAWDIA) (GEORGE MATHAN) लेखा सद�य/ ACCOUNTANT MEMBER �या�यक सद�य / JUDICIAL MEMBER �दनांक Dated 18/02/2026 Shri P.K.Mishra, Sr. PS ?आदेश क� ��त�ल�प अ�े�षत/Copy of the Order forwarded to : 1. अपीलाथ� / The Appellant- Jitendra Bisoyi, C/O. Malaya Bisoyi, Dabugaon, Dhoba Street, Nabarangpur- 764072 2. ��यथ� / The Respondent- ITO, Jeypore Ward, Jeypore आयकर आयु�त(अपील) / The CIT(A), 3. 4. आयकर आयु�त / CIT 5. �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण, कटक / DR, ITAT, Cuttack 6. गाड� फाईल / Guard file. आदेशानुसार/ BY ORDER, स�या�पत ��त //True Copy// (Assistant Registrar) आयकर अपील�य अ�धकरण, कटक/ITAT, Cuttack Jurisdictional AO for adjudicating afresh 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. CIT(A), we impose a cost of Rs.5,000/-(Rupees 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 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.
In the result, appeal of the assessee is partly allowed for statistical purposes.
Order dictated and pronounced in the open court on 18/02/2026.