LALCHAND CHHABRIA,SAMBALPUR V. INCOME TAX OFFICER, WARD-2(1), SAMBALPUR

ITA 477/CTK/2025

AI Insights

This case involves an appeal by Lalchand Chhabria against an order from the Income Tax Department's Assessment Unit, which levied a penalty under section 271AAC(1) of the Income Tax Act for the assessment year 2017-2018. The appeal was dismissed by the Income Tax Appellate Tribunal, Cuttack Bench, due to the appellant's failure to rectify procedural defects noted in a defect notice issued to his counsel. The tribunal's decision was based solely on procedural grounds, without addressing the substantive issues of the penalty itself.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 833572 (ITAT-CUTTACK)
• Duration Of Justice: 6 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-02-2026
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2017-2018
• Appeal Filed On: 28-07-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: VIJAY SINGH
• Assessee Lawyers: BIJAY BANERJEE

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.477/CTK/2025 (नििाारण वर्ा / Assessment Year : 2017-2018) Lalchand Chhabria, Kavita Kunj, Hospital Road, PO: Modipara, Sambalpur, Odisha-768002 Vs ITO Ward-2(1), Sambalpur PAN No. : ABRPC 0706 B (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee by : Shri Bijay Banerjee, AR राजस्व की ओर से /Revenue by : Shri Vijay Singh, Sr. DR सुनवाई की तारीख / Date of Hearing : 04/02/2026 घोषणा की तारीख/Date of Pronouncement : 04/02/2026 आदेश / O R D E R Per George Mathan, JM : This is an appeal filed by the assessee against the order dated 26.06.2025 passed by the Assessment Unit, Income Tax Department, for the assessment year 2017-2018, thereby levying penalty u/s.271AAC(1) of the Act. Printed from counselvise.com ITA No.477/CTK/2025 2 2. In this appeal, defect notice dated 30.07.2025 was issued to the assessee in the email of Shri Bijay Banerjee, Advocate, who is appearing on behalf of the assessee. The said notice reads as under :- 3. When it was put to the ld. counsel as to why the above defects have not been cured yet, to this ld. counsel submitted that he has not received any notice, however, no affidavit in this regard has been filed nor any proof has been provided. Accordingly, we dismiss the appeal of the assessee on account of defects not cured. Printed from counselvise.com ITA No.477/CTK/2025 3 4. In the result, the appeal of the assessee is dismissed. Order dictated and pronounced in the open court on 04/02/2026. Sd/- (LAXMI PRASAD SAHU) Sd/- (GEORGE MATHAN) लेखा सदस्य/ ACCOUNTANT MEMBER न्यानयक सदस्य / JUDICIAL MEMBER ददनाांक Dated 04/02/2026 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 "