BHABANI SHANKAR BEDI,JAJPUR V. INCOME TAX OFFICER JAJPUR WARD, JAJPUR, JAJPUR

ITA 758/CTK/2025

AI Insights

This case involves an appeal by the assessee, Bhabani Shankar Bedi, against the order of the CIT(A), National Faceless Appeal Centre, Delhi, which had dismissed the assessee's appeal as a default without considering the reasons stated in the condonation petition. The original assessment was made under sections 147, 144, and 144B of the Income Tax Act due to the assessee's failure to furnish necessary details despite various notices. The Tribunal found merit in the assessee's request for condonation of delay and restoration of the matter to the Assessing Officer for a thorough examination.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 837375 (ITAT-CUTTACK)
• Duration Of Justice: 1 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-02-2026
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 22-12-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: VIJAYA SINGH
• Assessee Lawyers: P.K.MISHRANARAHARI SWAIN; ADVS
• Keywords: Set aside; Opportunity of being heard
• Section: 144

Judgement Text

" आयकर अपीलȣय अͬधकरण, कटक Ûयायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK Įी जाज[ माथन, ÛयाǓयक सदèय एवं Įी मधुसूदन सावͫडआ, लेखा सदèय क े सम¢ BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA , ACCOUNTANT MEMBER आयकर अपील सं/ITA No.758/CTK/2025 (Ǔनधा[रण वष[ / Assessment Year : 2013-14) Bhabani Shankar Bedi, At- Unit-5, Krushan Prasad Nagar, PO: Devidwar, Jajpur Town, Jajpur. Vs ITO, Jajpur Ward, Jajpur PAN No. : CFFPB 6305 F (अपीलाथȸ /Appellant) .. (Ĥ×यथȸ / Respondent) Ǔनधा[ǐरती कȧ ओर से /Assessee by : Shri P.K.Mishra/Narahari Swain, Advs राजèव कȧ ओर से /Revenue by : Shri Vijaya Singh, Sr DR सुनवाई कȧ तारȣख / Date of Hearing : 18/02/2026 घोषणा कȧ तारȣख/Date of Pronouncement : 18/02/2026 आदेश / O R D E R Per Bench : This is an appeal filed by the assessee against the order passed by the ld.CIT(A), National Faceless Appeal Centre (NFAC), Delhi dated 23/10/2025 in Appeal No.NFAC/12-13/10167882 for the assessment year 2013-14. 2. Shri P.K.Mishra and Shri Narahari Swain, ld ARs appeared for the assessee and Shri Vijaya Singh, ld Sr. DR appeared for the revenue. 3. It was submitted by ld ARs that the ld CIT(A) has dismissed the appeal of the assessee as default without considering the reasons stated in the condonation petition. It was the submission that even the assessment order has been passed u/s.147 r.w.s 144 r.w.s 144B of the Act as the assessee failed to furnish necessary Printed from counselvise.com ITA No.758/CTK/2025 2 details despite various notices issued. Ld AR prayed that the delay before the ld CIT(A) may be condoned. It was the submission that matter needs thorough verification at the end of the Assessing Officer. He undertakes in the Bar that if the issues are restored back to the file of the Jurisdictional Assessing Officer, the assessee will cooperate in the set aside proceedings. 4. In reply, ld Sr DR supported the orders of the lower authorities. 5. 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, therefore, ld AO has passed the order u/s.147 r.w.s 144 of the Act. The ld. CIT(A) has dismissed the appeal of the assessee on the ground of limitation. Considering the reason of delay stated by the assessee before the ld CIT(A) and in the interest of justice, we condone the delay before the ld CIT(A). Ld AR undertakes in the Bar that if the issues are restored to the file of the AO, the assessee will cooperate in set aside proceedings by providing all the documents and evidences in support of the claim. This being so, in the interest of justice, we restore the issues in the appeal to the file of ld. jurisdictional AO for adjudicating afresh after providing the assessee adequate opportunity of being heard. 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/- (मधुसूदन सावͫडआ) (MADHUSUDAN SAWDIA) Sd/- (जाज[ माथन) (GEORGE MATHAN) Printed from counselvise.com ITA No.758/CTK/2025 3 लेखा सदèय/ ACCOUNTANT MEMBER ÛयाǓयक सदèय / JUDICIAL MEMBER Ǒदनांक Dated 18/02/2026 Shri P.K.Mishra, sr PS. आदेश कȧ ĤǓतͧलͪप अĒेͪषत/Copy of the Order forwarded to : आदेशानुसार/ BY ORDER, (Assistant Registrar) आयकर अपीलȣय अͬधकरण, कटक/ITAT, Cuttack 1. अपीलाथȸ / The Appellant- Bhabani Shankar Bedi, At-Unit-5, Krushan Prasad Nagar, PO: Devidwar, Jajpur Town, Jajpur. 2. Ĥ×यथȸ / The Respondent- ITO, Jajpur Ward, Jajpur 3. आयकर आयुÈत(अपील) / The CIT(A),NFAC, Delhi 4. आयकर आयुÈत / CIT, Cuttack 5. ͪवभागीय ĤǓतǓनͬध, आयकर अपीलȣय अͬधकरण, कटक / DR, ITAT, Cuttack 6. गाड[ फाईल / Guard file. स×याͪपत ĤǓत //True Copy// Printed from counselvise.com "