CHARINANGAL SERVICE COOPERATIVE SOCIETY,JAJPUR V. ITO, JAJPUR WARD, JAJPUR

ITA 692/CTK/2025

AI Insights

The case involves Charinangal Service Cooperative Society appealing against the order of the CIT(A), National Faceless Appeal Centre, Delhi, for the assessment year 2019-2020. The primary contention was the non-admission of additional evidences by the CIT(A) under Rule 46A of the IT Rules, as these were not presented before the AO initially. The assessee sought to have the issues restored to the AO's file to submit these evidences. The CIT DR supported the lower authorities' decisions, highlighting the assessee's non-cooperation. The ITAT decided to restore the matter to the AO but imposed a cost on the assessee for their previous non-cooperative stance.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 833580 (ITAT-CUTTACK)
• Duration Of Justice: 2 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-02-2026
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Assessment Year: 2019-2020
• Appeal Filed On: 30-11-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: ASHIM KUMAR CHAKRABORTY
• Assessee Lawyers: ANANTA NARAYAN SINGHBABU
• Keywords: Opportunity of being heard; Additional evidence

Judgement Text

" आयकर अपीलीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK (THROUGH VIRTUAL HEARING) BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER आयकर अपील सं/ITA No.692/CTK/2025 (नििाारण वर्ा / Assessment Year : 2019-2020) Charinangal Service Cooperaztive Society Charinangal, PO: Charinangal, Jajpur, Odisha-754296 Vs ITO Ward-Jajpur, Jajpur PAN No. : AABAC 6871 D (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee by : Shri Ananta Narayan Singhbabu & Dr. Sanjay Behura, ARs राजस्व की ओर से /Revenue by : Shri Ashim Kumar Chakraborty, CIT-DR सुनवाई की तारीख / Date of Hearing : 02/02/2026 घोषणा की तारीख/Date of Pronouncement : 02/02/2026 आदेश / O R D E R Per George Mathan, JM : This is an appeal filed by the assessee against the order dated 08.09.2025 passed by ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, for the assessment year 2019-2020 2. It was submitted by the Ld.AR that the assessee admittedly not produced the evidence before the AO. The assessee had produced the evidences before the Ld.CIT(A) . It was submission that the Ld.CIT(A) did not admit the additional evidences on account of violation of provision of Rule 46A of the IT Rule. It was the prayer that the issues may be restored to the file of the Assessing Officer, so that the assessee would be able to produce all the evidences before the AO. 3. In reply, the Ld.CIT DR vehemently supported the orders of the AO and CIT(A). It was submission that the assessee was totally non- Printed from counselvise.com ITA No.692/CTK/2025 2 cooperative before both the authorities below. It was the submission that the cost should be levied on the assessee. 4. We have considered the rival submissions. A perusal of the order of the ld. CIT(A), it clearly shows that the appeal of the assessee has been dismissed as ex-parte. However, ld. AR requested for one more opportunity to represent its case before the ld. AO to substantiate its case. This being so, in the interest of justice, the issues in this appeal are restored to the file of the ld. AO for readjudication afresh after granting the assessee adequate opportunity of being heard. However, looking to the recalcitrant attitude of the assessee, a cost of Rs.25,000/-(Rupees Twentyfive Thousand only) is hereby imposed on the assessee to be payable at 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. AO at the first hearing. If the said cost is not paid within 60 days from the date order of this order, the order of the ld.CIT(A) shall stand confirmed. Liberty is granted to the assessee to produce all such documents as required to substantiate its case. 5. In the result, the appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 02/02/2026. Sd/- (LAXMI PRASAD SAHU) Sd/- (GEORGE MATHAN) लेखा सदस्य/ ACCOUNTANT MEMBER न्यानयक सदस्य / JUDICIAL MEMBER ददनाांक Dated 02/02/2026 Prakash Kumar Mishra, Sr.P.S. Printed from counselvise.com ITA No.692/CTK/2025 3 आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to : आदेशािुसार/ BY ORDER, (Assistant Registrar) आयकर अपीलीय अधिकरण, कटक/ITAT, Cuttack 1. अपीलार्थी / The Appellant- 2. प्रत्यर्थी / The Respondent- 3. आयकर आयुक्त(अपील) / The CIT(A), 4. आयकर आयुक्त / CIT 5. विभागीय प्रविविवि, आयकर अपीलीय अविकरण, कटक / DR, ITAT, Cuttack 6. गार्ड फाईल / Guard file. सत्यापपत प्रतत //True Copy// Printed from counselvise.com "