GEETANNJALI DEY,BALASORE V. ITO, WARD-1(1), CUTTACK

ITA 120/CTK/2026

AI Insights

The case involves appeals by Geetanjali Dey against the orders of the CIT(A), NFAC, Delhi for the Assessment Year 2018-19. The appeals were filed due to the ex-parte dismissal of her previous appeals by the Assessing Officer and the CIT(A), as the assessee failed to appear or provide necessary documents at various stages of the assessment. The Senior Departmental Representative (DR) supported the lower authorities' decisions, highlighting the assessee's continued non-appearance. The Tribunal, considering the principles of natural justice, decided to give the assessee another chance to present her case but imposed a cost for her previous non-cooperation.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 840902 (ITAT-CUTTACK)
• Duration Of Justice: 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-02-2026
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Assessment Year: 2018-2019
• Appeal Filed On: 02-02-2026
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Set aside; Opportunity of being heard; Principle of natural justice

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. 120 & 121/CTK/2026 (Assessment Year: 2018-19) Geetanjali Dey, In front of Kalidaspur Pump House, Nuasahi, P.O.- Balasore-756001 (Odisha) PAN No. AVWPD 1699 K Vs. I.T.O. Ward-1(1), Cuttack. Appellant/ Assessee Respondent/ Revenue Assessee represented by None Department represented by Shri Sanjib Banerjee, Sr. DR Date of hearing 25/02/2026 Date of pronouncement 25/02/2026 O R D E R PER: BENCH 1. These are the appeals filed by the assessee against the separate orders of the ld. CIT(A), NFAC, Delhi in Appeal No. NFAC/2017-18/10429947 dated 03/11/2025 for the A.Y. 2018-19 and in Appeal No. NFAC/2017-18/10429251 dated 03/11/2025 for the A.Y. 2018-19. 2. No one appeared on behalf of the assessee, but Shri Sanjib Banerjee, ld. Sr. DR represented on behalf of the revenue. 3. At the outset of hearing, the ld. Sr. DR vehemently supported the orders of the Assessing Officer and ld. CIT(A). It was the submission that the assessee has not appeared before the Assessing Officer and the ld. CIT(A) and even before this Tribunal, no one has appeared to Printed from counselvise.com ITA No. 120 & 121/Ctk/2026 Geetanjali Dey Vs ITO 2 represent her case. Accordingly, he submitted that the appeals of the assessee are liable to be dismissed. 4. We have considered the submission of the ld. Sr.DR. We found on perusal of the orders of the authorities below that the Assessing Officer and the ld. CIT(A) have dismissed the appeal of the assessee ex- parte. The assessee could not substantiate her claim by providing relevant documents before the lower authorities. 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 the appeal of the assessee. Considering the principles of natural justice, in our considered view, one last chance should be provided to the assessee to explain her 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. However, looking to the non- cooperation of the assessee during the course of assessment proceedings even after issuance of notices to the assessee by the ld. A.O. we impose a cost of Rs. 5,000/-(Rupees Five Thousand only) each in both these appeals on 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 cost within Printed from counselvise.com ITA No. 120 & 121/Ctk/2026 Geetanjali Dey Vs ITO 3 the prescribed period of sixty days from the date of this order, the order of the ld. CIT(A) shall stand confirmed. The assessee is directed to cooperate with the Assessing Officer in set aside proceedings and produce all the documents and evidences as required by the Assessing Officer. 5. In the result, both these appeals of the assessee are partly allowed for statistical purposes. Order dictated and pronounced in the open court on 25/02/2026. Sd/- Sd- (MADHUSUDAN SAWDIA) (GEORGE MATHAN) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack, Dated: 25/02/2026 *Ranjan Copy to: 1. Assessee 2. Revenue 3. CIT(A) 4. CIT 5. DR 6. Guard File By Order Assistant Registrar, ITAT, Cuttack Printed from counselvise.com "