LATE GANGADHAR JENA THROUGH ACCOUNTABLE PERSON PRAMOD KISHORE JENA,PARADEEP V. DCIT, CENTRAL CIRCLE-2, BHUBANESWAR

ITA 6/CTK/2026

AI Insights

The case involves appeals filed by the assessee, Late Gangadhar Jena, represented by Pramod Kumar Jena, against the orders of the ld. CIT(A), Bhubaneswar-2, dated 29/11/2025 for the assessment years 2016-17 and 2017-18. The primary contention was the dismissal of these appeals by the ld. CIT(A) due to insufficient evidence provided by the assessee. The assessee's representative argued that the appeals were dismissed without adequate opportunity for the assessee to present sufficient evidence. The Department's representative supported the decisions of the Assessing Officer and ld. CIT(A), suggesting that if the issues were to be restored, a cost should be imposed. The Tribunal decided to restore the issues to the ld. CIT(A) for a fresh decision, emphasizing the need for a fair hearing, while also imposing a cost on the assessee for previous non-cooperation.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 840995 (ITAT-CUTTACK)
• Duration Of Justice: 1 month(s) 22 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: 2016-2017
• Appeal Filed On: 03-01-2026
• 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 Nos. 06 to 09/CTK/2026 (Assessment Years: 2016-17 & 2017-18) Late Gangadhar Jena, Through Accountable Person Pramod Kumar Jena, At Gourav Vihar, Madhuban, Paradeep, Jagatsinghpur-754142 (Odisha) PAN No. ABOPJ 8514 D Vs. DCIT/ACIT, Central Circle-2, Bhubaneswar. Appellant/ Assessee Respondent/ Revenue Assessee represented by Shri Dulal Satyanarayan Jesthi, A.R. 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), Bhubaneswar-2 all dated 29/11/2025 for the A.Y. 2016-17 and 2017-18 respectively. 2. Shri Dulal Satyanarayan Jesthi, 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 ld. CIT(A) have dismissed all these appeals of the assessee without providing sufficient opportunity of hearing to the assessee. It was a submission that the assessee has not produced sufficient evidence before the ld. CIT(A). It was the prayer that the matter may be restored to the file of the ld. CIT(A) to decide the Printed from counselvise.com ITA No. 06 to 09/Ctk/2026 Late Gangadhar Jena Vs D/ACIT 2 issue involved in the appeal afresh so that the assessee could be able to produce all the evidences to substantiate his 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.CIT(A), then a cost should be imposed. 5. We have considered the rival submissions. As it is noticed from the orders of the authorities below that the assessee could not substantiate its 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 all these four appeals to the file of ld. CIT(A) 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) each in all these appeals, 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 ld. CIT(A) at the first hearing. Should the assessee not pay the above-mentioned costs within the Printed from counselvise.com ITA No. 06 to 09/Ctk/2026 Late Gangadhar Jena Vs D/ACIT 3 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, all 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 Ranchi, 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 "