JAGADISH BEHERA,KEONJHAR V. INCOME TAX OFFICER, KEONJHAR

ITA 437/CTK/2025

AI Insights

This case involves an appeal by Jagadish Behera against the orders of the Assessing Officer and the CIT(A), which were dismissed ex-parte. The Tribunal considered the submissions of both parties, noting the assessee's failure to provide necessary documents and evidence during the initial proceedings. The Tribunal decided to restore the matter to the Jurisdictional AO for a fresh decision, emphasizing the need for the assessee to substantiate his claims with adequate evidence. Additionally, a cost was imposed on the assessee due to his non-cooperation in the earlier stages of the assessment.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 841373 (ITAT-CUTTACK)
• Duration Of Justice: 6 month(s) 10 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: 13-08-2025
• 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. 437/CTK/2025 (Assessment Year: 2018-19) Jagadish Behera, C/o Siba Prasad Jena,Kushaleswar Kochianendi, Keonjhar- 758025 (Odisha) PAN No. AWGPB 5938 E Vs. I.T.O., Ward, Keonjhar. Appellant/ Assessee Respondent/ Revenue Assessee represented by Shri Nanak Fogla, A.R. Department represented by Shri Sanjib Banerjee, Sr. DR Date of hearing 24/02/2026 Date of pronouncement 24/02/2026 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/2017-18/10247940 dated 16/06/2025 for the A.Y. 2018-19. 2. Shri Nanak Fogla, ld. A.R. appeared on behalf of the assessee and Shri Sanjib Banerjee, ld. Sr. DR represented on behalf of the revenue. 3. It was submitted by the ld. AR that the Assessing Officer and the ld. CIT(A) have dismissed the appeal of the assessee ex-parte. It was the prayer that the matter may be restored to the file of the Jurisdictional AO to decide the issue involved in the appeal afresh so that the Printed from counselvise.com ITA No. 437/Ctk/2025 Jagadish Behera Vs ITO 2 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. As it is noticed from the orders of the authorities below that the assessee could not substantiate his 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 the appeal of the assessee. 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.10,000/-(Rupees Ten Thousand only) on the assessee, as admitted by the ld. A.R. of 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 costs within the prescribed period of sixty days from the date of this order, the order of the ld. CIT(A) shall stand confirmed. Printed from counselvise.com ITA No. 437/Ctk/2025 Jagadish Behera Vs ITO 3 6. In the result, this appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 24/02/2026. Sd/- Sd/- (MADHUSUDAN SAWDIA) (GEORGE MATHAN) ACCOUNTANT MEMBER JUDICIAL MEMBER Ranchi, Dated: 24/02/2026 *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 "