JITENDRA BISOYI,DABUGAON V. ITO, JEYPORE WARD, JEYPORE

ITA 749/CTK/2025

AI Insights

The case involves Jitendra Bisoyi, the appellant, who faced non-cooperation issues during the appellate proceedings concerning an income tax dispute. The Income Tax Appellate Tribunal (ITAT) in Cuttack addressed the appeal, which was partly allowed for statistical purposes. The Tribunal noted the assessee's non-cooperation despite multiple notices from the CIT(A), leading to the imposition of a monetary cost as a penalty. The Tribunal directed that this cost be paid to the Income Tax Appellate Tribunal Bar Association and required proof of payment to be submitted at the first hearing by the Assessing Officer (AO).

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 837440 (ITAT-CUTTACK)
• Duration Of Justice: 2 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-02-2026
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2016-2017
• Appeal Filed On: 18-12-2025
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Opportunity of being heard

Judgement Text

" ITA No.749/CTK/2025 3 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 appellate proceedings even after issuance of notices to the assessee by the ld. CIT(A), we impose a cost of Rs.5,000/-(Rupees five 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. 6. In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 18/02/2026. Sd/- sd/- (मधुसूदन सावͫडआ) (MADHUSUDAN SAWDIA) (जाज[ माथन) (GEORGE MATHAN) लेखा सदèय/ ACCOUNTANT MEMBER ÛयाǓयक सदèय / JUDICIAL MEMBER Ǒदनांक Dated 18/02/2026 Shri P.K.Mishra, Sr. PS Printed from counselvise.com ITA No.749/CTK/2025 4 ?आदेश कȧ ĤǓतͧलͪप अĒेͪषत/Copy of the Order forwarded to : आदेशानुसार/ BY ORDER, (Assistant Registrar) आयकर अपीलȣय अͬधकरण, कटक/ITAT, Cuttack 1. अपीलाथȸ / The Appellant- Jitendra Bisoyi, C/O. Malaya Bisoyi, Dabugaon, Dhoba Street, Nabarangpur- 764072 2. Ĥ×यथȸ / The Respondent- ITO, Jeypore Ward, Jeypore 3. आयकर आयुÈत(अपील) / The CIT(A), 4. आयकर आयुÈत / CIT 5. ͪवभागीय ĤǓतǓनͬध, आयकर अपीलȣय अͬधकरण, कटक / DR, ITAT, Cuttack 6. गाड[ फाईल / Guard file. स×याͪपत ĤǓत //True Copy// Printed from counselvise.com ITA No.749/CTK/2025 3 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 appellate proceedings even after issuance of notices to the assessee by the ld. CIT(A), we impose a cost of Rs.5,000/-(Rupees five 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. 6. In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 18/02/2026. Sd/- sd/- (मधुसूदन सावͫडआ) (MADHUSUDAN SAWDIA) (जाज[ माथन) (GEORGE MATHAN) लेखा सदèय/ ACCOUNTANT MEMBER ÛयाǓयक सदèय / JUDICIAL MEMBER Ǒदनांक Dated 18/02/2026 Shri P.K.Mishra, Sr. PS Printed from counselvise.com ITA No.749/CTK/2025 4 ?आदेश कȧ ĤǓतͧलͪप अĒेͪषत/Copy of the Order forwarded to : आदेशानुसार/ BY ORDER, (Assistant Registrar) आयकर अपीलȣय अͬधकरण, कटक/ITAT, Cuttack 1. अपीलाथȸ / The Appellant- Jitendra Bisoyi, C/O. Malaya Bisoyi, Dabugaon, Dhoba Street, Nabarangpur- 764072 2. Ĥ×यथȸ / The Respondent- ITO, Jeypore Ward, Jeypore 3. आयकर आयुÈत(अपील) / The CIT(A), 4. आयकर आयुÈत / CIT 5. ͪवभागीय ĤǓतǓनͬध, आयकर अपीलȣय अͬधकरण, कटक / DR, ITAT, Cuttack 6. गाड[ फाईल / Guard file. स×याͪपत ĤǓत //True Copy// Printed from counselvise.com ITA No.749/CTK/2025 3 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 appellate proceedings even after issuance of notices to the assessee by the ld. CIT(A), we impose a cost of Rs.5,000/-(Rupees five 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. 6. In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 18/02/2026. Sd/- sd/- (मधुसूदन सावͫडआ) (MADHUSUDAN SAWDIA) (जाज[ माथन) (GEORGE MATHAN) लेखा सदèय/ ACCOUNTANT MEMBER ÛयाǓयक सदèय / JUDICIAL MEMBER Ǒदनांक Dated 18/02/2026 Shri P.K.Mishra, Sr. PS Printed from counselvise.com ITA No.749/CTK/2025 4 ?आदेश कȧ ĤǓतͧलͪप अĒेͪषत/Copy of the Order forwarded to : आदेशानुसार/ BY ORDER, (Assistant Registrar) आयकर अपीलȣय अͬधकरण, कटक/ITAT, Cuttack 1. अपीलाथȸ / The Appellant- Jitendra Bisoyi, C/O. Malaya Bisoyi, Dabugaon, Dhoba Street, Nabarangpur- 764072 2. Ĥ×यथȸ / The Respondent- ITO, Jeypore Ward, Jeypore 3. आयकर आयुÈत(अपील) / The CIT(A), 4. आयकर आयुÈत / CIT 5. ͪवभागीय ĤǓतǓनͬध, आयकर अपीलȣय अͬधकरण, कटक / DR, ITAT, Cuttack 6. गाड[ फाईल / Guard file. स×याͪपत ĤǓत //True Copy// Printed from counselvise.com ITA No.749/CTK/2025 3 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 appellate proceedings even after issuance of notices to the assessee by the ld. CIT(A), we impose a cost of Rs.5,000/-(Rupees five 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. 6. In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 18/02/2026. Sd/- sd/- (मधुसूदन सावͫडआ) (MADHUSUDAN SAWDIA) (जाज[ माथन) (GEORGE MATHAN) लेखा सदèय/ ACCOUNTANT MEMBER ÛयाǓयक सदèय / JUDICIAL MEMBER Ǒदनांक Dated 18/02/2026 Shri P.K.Mishra, Sr. PS Printed from counselvise.com ITA No.749/CTK/2025 4 ?आदेश कȧ ĤǓतͧलͪप अĒेͪषत/Copy of the Order forwarded to : आदेशानुसार/ BY ORDER, (Assistant Registrar) आयकर अपीलȣय अͬधकरण, कटक/ITAT, Cuttack 1. अपीलाथȸ / The Appellant- Jitendra Bisoyi, C/O. Malaya Bisoyi, Dabugaon, Dhoba Street, Nabarangpur- 764072 2. Ĥ×यथȸ / The Respondent- ITO, Jeypore Ward, Jeypore 3. आयकर आयुÈत(अपील) / The CIT(A), 4. आयकर आयुÈत / CIT 5. ͪवभागीय ĤǓतǓनͬध, आयकर अपीलȣय अͬधकरण, कटक / DR, ITAT, Cuttack 6. गाड[ फाईल / Guard file. स×याͪपत ĤǓत //True Copy// Printed from counselvise.com ITA No.749/CTK/2025 3 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 appellate proceedings even after issuance of notices to the assessee by the ld. CIT(A), we impose a cost of Rs.5,000/-(Rupees five 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. 6. In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 18/02/2026. Sd/- sd/- (मधुसूदन सावͫडआ) (MADHUSUDAN SAWDIA) (जाज[ माथन) (GEORGE MATHAN) लेखा सदèय/ ACCOUNTANT MEMBER ÛयाǓयक सदèय / JUDICIAL MEMBER Ǒदनांक Dated 18/02/2026 Shri P.K.Mishra, Sr. PS Printed from counselvise.com ITA No.749/CTK/2025 4 ?आदेश कȧ ĤǓतͧलͪप अĒेͪषत/Copy of the Order forwarded to : आदेशानुसार/ BY ORDER, (Assistant Registrar) आयकर अपीलȣय अͬधकरण, कटक/ITAT, Cuttack 1. अपीलाथȸ / The Appellant- Jitendra Bisoyi, C/O. Malaya Bisoyi, Dabugaon, Dhoba Street, Nabarangpur- 764072 2. Ĥ×यथȸ / The Respondent- ITO, Jeypore Ward, Jeypore 3. आयकर आयुÈत(अपील) / The CIT(A), 4. आयकर आयुÈत / CIT 5. ͪवभागीय ĤǓतǓनͬध, आयकर अपीलȣय अͬधकरण, कटक / DR, ITAT, Cuttack 6. गाड[ फाईल / Guard file. स×याͪपत ĤǓत //True Copy// Printed from counselvise.com "