MOHAN RAO TANAGANI,GANJAM V. THE INCOME TAX OFFICER, WARD-1, BERHAMPUR, BERHAMPUR

ITA 748/CTK/2025

AI Insights

This case involves an appeal by Mohan Rao Tanagani against the order passed by the ld.CIT(A), National Faceless Appeal Centre (NFAC), Delhi, concerning the assessment year 2017-18. The primary contention revolves around the incorrect multiple listings of a single property transaction in Form 26AS, which led to an inflated assessment of the transaction value by the Faceless Assessing Officer. The assessee, represented by Shri P.K. Mishra, Narahari Swain, and Himansu Jena, argued that the transaction was singular and supported by a certificate from the Sub-Registrar. The revenue, represented by Shri Ashim Kumar Chakraborty, CIT DR, contended that the assessee's non-cooperation in the initial assessment proceedings warranted the additions made. The ITAT found merit in the assessee's request for a de novo assessment to verify the transaction details but imposed a cost for the procedural delay.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 837322 (ITAT-CUTTACK)
• Duration Of Justice: 2 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-02-2026
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Assessment Year: 2017-2018
• Appeal Filed On: 17-12-2025
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: ASHIM KR. CHAKRABORTY
• Assessee Lawyers: P.K.MISHRANARAHARI SWAIN
• Keywords: FORM 26AS

Judgement Text

" आयकर अपीलȣय अͬधकरण, कटक Ûयायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK Įी जाज[ माथन, ÛयाǓयक सदèय एवं Įी मधुसूदन सावͫडआ, लेखा सदèय क े सम¢ BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA , ACCOUNTANT MEMBER आयकर अपील सं/ITA No.748/CTK/2025 (Ǔनधा[रण वष[ / Assessment Year : 2017-2018) Mohan Rao Tanagani, At:-7th Lane, Gandhi Nagar, Berhampur City, Berhampur Sadar, Dist:- Ganjam, 760002 Vs ITO, Ward-1, Berhampur PAN No. : ACHPT 5836 C (अपीलाथȸ /Appellant) .. (Ĥ×यथȸ / Respondent) Ǔनधा[ǐरती कȧ ओर से /Assessee by : Shri P.K.Mishra/Narahari Swain and Himansu Jena, Advs राजèव कȧ ओर से /Revenue by : Shri Ashim Kr. Chakraborty, CIT DR सुनवाई कȧ तारȣख / Date of Hearing : 18/02/2026 घोषणा कȧ तारȣख/Date of Pronouncement : 18/02/2026 आदेश / O R D E R Per Bench : This is an appeal filed by the assessee against the order passed by the ld.CIT(A), National Faceless Appeal Centre (NFAC), Delhi dated 26/08/2025 in Appeal No.NFAC/2016-17/10503487 for the assessment year 2017-18. 2. Shri P.K.Mishra/Narahari Swain and Himansu Jena, ld ARs appeared for the assessee and Shri Ashim Kumar Chakraborty, ld CIT DR appeared for the revenue. Printed from counselvise.com ITA No.748/CTK/2025 2 3. This appeal is time barred by 48 days. The assessee has filed condonation petition supported with an affidavit stating that the appeal was delayed by 48 days due to serious suffering from cardiology problem, which was not found to be false. Hence, we condone the delay of 48 days and admit the appeal for adjudication. 4. It was submitted by ld AR that the assessee alongwith nine others had purchased a property at a total cost of Rs.11,06,900/-. It was the submission that Form 26AS showed this transaction to be 72 times. It was the submission that the Faceless Assessing Officer took the stand that there were 72 transactions and the total consideration was of Rs.7,96,96,800/-. It was the submission that admittedly, the assessee has not cooperated in the assessment proceedings before the AO or before the ld CIT(A). It was the prayer that the assessee has also obtained a certificate from the concerned Sub-Registrar which showed that the transaction is one and the transaction of Rs.11,06,900/-. It was the prayer that the issues may be restored to the file of the Jurisdictional Assessing Officer for verification. 5. In reply, ld CIT DR submitted that this is a classic case of non- cooperation. If the assessee would have cooperated and responded to the notices issued and show cause notice issued, such addition might not have been made. It was also submitted that the Assessing Officer has also made addition on account of cash deposits also. It was the submission that an Printed from counselvise.com ITA No.748/CTK/2025 3 exemplary cost may be levied on the assessee for wasting the time of the department and Court for such irresponsible action. 6. We have considered the rival submissions. A perusal of the order of the ld AO and ld CIT(A) clearly shows that both the orders are exparte orders. It is also noticed from Form 26AS submitted that the same transactions have been shown multiple times. This being so, as the cost of the purchase of immovable property of a particular transaction has been shown multiple times, same would require verification by the Jurisdictional Assessing Officer and in these circumstances, all the issues in this appeal are restored to the file of the Jurisdictional Assessing Officer for denovo assessment after due verification and after granting the assessee adequate opportunity of hearing. This is subject to cost of Rs.10,000/-(Rupees ten thousand only) 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 JAO 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.748/CTK/2025 4 7. 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/- (मधुसूदन सावͫडआ) (MADHUSUDAN SAWDIA) Sd/- (जाज[ माथन) (GEORGE MATHAN) लेखा सदèय/ ACCOUNTANT MEMBER ÛयाǓयक सदèय / JUDICIAL MEMBER Ǒदनांक Dated 18/02/2026 Shri P.K.Mishra, sr PS. 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- Mohan Rao At:-7th Lane, Gandhi Nagar, Berhampur City, Berhampur Sadar, Dist:- Ganjam, 760002 2. Ĥ×यथȸ / The Respondent- ITO, Ward-1, Berhampur 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 "