CHAKRADHAR JENA,NALAGARA V. INCOME TAX OFFICER, WARD BHADRAK

ITA 4/CTK/2026

AI Insights

This case involves an appeal by Chakradhar Jena against the order of the CIT(A), NFAC, Delhi, concerning the assessment year 2014-15. The primary contention was that the Assessing Officer passed the assessment order ex-parte without the assessee producing all relevant records. The assessee, represented by Shri Diganta Das, A.R., requested that the matter be restored to the Jurisdictional AO to allow for the presentation of necessary evidence. The Department, represented by Shri Vijay Singh, Sr. DR, opposed this restoration unless costs were imposed. The Tribunal, considering the circumstances and in the interest of justice, decided to restore the matter to the Assessing Officer for a fresh decision.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 838657 (ITAT-CUTTACK)
• Duration Of Justice: 1 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-02-2026
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 03-01-2026
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Opportunity of being heard

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER ITA No. 04/CTK/2026 (Assessment Year: 2014-15) Chakradhar Jena, S/O- Late Banchhanidhi Jena Nalagara, Nalagara, Barpada, Bhadrak-756113 (Odisha) PAN No. ALLPJ 1223 E Vs. I.T.O., Ward- Bhadrak, Bhadrak. Appellant/ Assessee Respondent/ Revenue Assessee represented by Shri Diganta Das, A.R. Department represented by Shri Vijay Singh, Sr. DR Date of hearing 20/02/2026 Date of pronouncement 20/02/2026 O R D E R PER: BENCH 1. This is the appeal filed by the assessee against the order of the ld. CIT(A), NFAC, Delhi in Appeal No. NFAC/2013-14/10239536 dated 19/11/2025 for the A.Y. 2014-15. 2. Shri Diganta Das, ld. A.R. appeared on behalf of the assessee and Shri Vijay Singh, ld. Sr. DR represented on behalf of the revenue. 3. It was submitted by the ld. AR that the Assessing Officer has passed the assessment order ex-parte. It was the submission that the assessee has not produced all relevant records before the Assessing Officer to substantiate his case. It was the prayer that the matter may be restored to the file of the Jurisdictional AO to decide the issue involved in the Printed from counselvise.com ITA No. 04/Ctk/2026 Chakradhar Jena Vs ITO 2 appeal afresh so that the assessee could be able to produce all the evidences to substantiate its claim. 4. In reply, ld. Sr. DR vehemently supported the orders of the Assessing Officer and ld. CIT(A). It was the submission that if the issues are to be restored to the file of ld.AO, then cost should be imposed in the appeal. 5. We have considered the rival submissions. It is noticed from the orders of the authorities below that the assessee could not substantiate its claim by providing relevant documents before the Assessing Officer. The ld. AR has prayed that one more opportunity may be provided to substantiate his case before the Assessing Officer. 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. The assessee is directed to cooperate with the Assessing Officer and also directed to provide all the relevant documents and evidences as required by the Assessing Officer. In the result, this appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 20/02/2026. Sd/- Sd/- (MADHUSUDAN SAWDIA) (GEORGE MATHAN) ACCOUNTANT MEMBER JUDICIAL MEMBER Ranchi, Dated: 20/02/2026 *Ranjan Copy to: 1. Assessee Printed from counselvise.com ITA No. 04/Ctk/2026 Chakradhar Jena Vs ITO 3 2. Revenue 3. CIT(A) 4. CIT 5. DR 6. Guard File By Order Assistant Registrar, ITAT, Cuttack Printed from counselvise.com "