CHILIKA DEVELOPMENT AUTHORITY,BHUBANESWAR V. ACIT, TDS CIRCLE, BHUBANESWAR, BHUBANESWAR

ITA 607/CTK/2025

AI Insights

The case involves two appeals filed by the Chilika Development Authority against the orders of the CIT(A), National Faceless Appeal Centre, Delhi, for the assessment years 2018-2019 and 2019-2020. The appeals were dismissed ex-parte by the CIT(A) due to the assessee's failure to provide necessary documents and evidence. The Tribunal considered the submissions from both the assessee's representatives and the Senior Departmental Representative, ultimately deciding to remand the matter back to the AO for a fresh decision.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 841375 (ITAT-CUTTACK)
• Duration Of Justice: 3 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-02-2026
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Assessment Year: 2018-2019
• Appeal Filed On: 01-11-2025
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SANJIB BANERJEE
• Assessee Lawyers: C.R.DASH; SAMIR KUMAR PARIJA; ARS
• Keywords: Opportunity of being heard; TDS

Judgement Text

" आयकर अपीलीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आयकर अपील सं/ITA Nos.607 & 608/CTK/2025 (नििाारण वर्ा / Assessment Year : 2018-2019 & 2019-2020) Chilika Development Authority, Plot No.493(P), Palaspalli, Bhubaneswar-751020 Vs ACIT, TDS Circle, Bhubaneswar PAN No. :AAATC 3417 H (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee by : Shri C.R.Dash & Samir Kumar Parija, ARs राजस्व की ओर से /Revenue by : Shri Sanjib Banerjee, Sr. DR सुनवाई की तारीख / Date of Hearing : 24/02/2026 घोषणा की तारीख/Date of Pronouncement : 24/02/2026 आदेश / O R D E R Per Bench : These two appeals are filed by the assessee against the separate orders of the Ld.CIT(A), National Faceless Appeal Centre (NFAC), Delhi, both dated 26.08.2025 for the assessment years 2018-2019 & 2019-2020, respectively. 2. It was submitted by the ld. AR that the ld. CIT(A) has dismissed both the appeals of the assessee ex-parte. It was the prayer that the matter may be restored to the file of the AO to decide the issue involved in both the appeals afresh so that the assessee could be able to produce all the evidence to substantiate his claim. 3. In reply, ld Sr.DR vehemently supported the orders of the Assessing Officer and ld. CIT(A). 4. We have considered the rival submissions. As it is noticed from the orders of the authorities below that the assessee could not substantiate its Printed from counselvise.com ITA No.607&608/CTK/2025 2 claim by providing relevant documents. Even the assessee was also failed to produce the evidences as required by the ld. CIT(A) and in absence of the same, the ld. CIT(A) has dismissed both the appeals of the assessee. This being so, in the interest of justice, we restore the issues in both the appeals to the file of ld. AO for adjudicating afresh after providing the assessee adequate opportunity of being heard. 5. In the result, both appeals of the assessee are partly allowed for statistical purposes. Order dictated and pronounced in the open court on 24/02/2026. Sd/- (MADHUSUDAN SAWDIA) Sd/- (GEORGE MATHAN) लेखा सदस्य/ ACCOUNTANT MEMBER न्यानयक सदस्य / JUDICIAL MEMBER ददनाांक Dated 24/02/2026 Prakash Kumar Mishra, Sr.P.S. 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 "