NATIONAL INSTITUTE FOR COMMUNITY AND CHILD DEVELOPMENT,KALAPATHARA V. I.T.O(EXEMPTION), BHUBANESWAR, VSS NAGAR ROAD, BHUBANESAWAR

ITA 651/CTK/2025

AI Insights

The case involves three appeals filed by the National Institute For Community And Child Development against the orders of the CIT(A), National Faceless Appeal Centre, which were all dated 27.02.2025 for the assessment years 2012-2013 & 2013-2014. The appeals were dismissed ex-parte by the CIT(A) due to the assessee's failure to substantiate its claims with relevant documents. The Tribunal considered the submissions from both the assessee's representative and the revenue's representative. The Tribunal decided to restore the issues to the AO for a fresh decision, emphasizing the need for the assessee to provide necessary evidence this time, while also imposing a cost due to the previous non-cooperation.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 838365 (ITAT-CUTTACK)
• Duration Of Justice: 2 month(s) 27 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: 2012-2013
• Appeal Filed On: 22-11-2025
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: VIJAY SINGH
• Assessee Lawyers: C.R.DASH
• Keywords: Opportunity of being heard

Judgement Text

" आयकर अपीलȣय अͬधकरण, कटक Ûयायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आयकर अपील सं/ITA No.651, 652 & 653/CTK/2025 (Ǔनधा[रण वष[ / Assessment Years : 2012-2013 & 2013-2014) National Institute For Community And Child Development, C/o- Suresh Chandra Pattnaik, At-Krishna Vihar, Gahiragadia, PO: Kalapathara, Cuttack-754009 Vs ITO (Exemption), Bhubaneswar PAN No. :AAATN 5624 P (अपीलाथȸ /Appellant) .. (Ĥ×यथȸ / Respondent) Ǔनधा[ǐरती कȧ ओर से /Assessee by : Shri C.R.Dash, AR राजèव कȧ ओर से /Revenue by : Shri Vijay Singh, Sr. 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 : These three appeals filed by the assessee against the separate orders of the Ld.CIT(A), National Faceless Appeal Centre (NFAC), all dated 27.02.2025 for the assessment years 2012-2013 & 2013-2014. 2. It was submitted by the ld. AR that the ld. CIT(A) has dismissed the appeals of the assessee ex-parte. It was the prayer that the matter may be restored to the file of the AO to decide the issue involved in all the appeals afresh so that the assessee could be able to produce all the evidence to substantiate its claim. 3. In reply, ld Sr.DR vehemently supported the orders of the Assessing Officer and ld. CIT(A). It was the submission that if the issue is to be restored to the file of ld.AO, then a cost should be imposed. Printed from counselvise.com ITA No.651-653/CTK/2025 2 4. 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 appeals of the assessee. This being so, in the interest of justice, we restored the issues in all the three appeals to the file of ld. 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.10,000/-(Rupees Ten Thousand only) each in the three appeals on 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 abovementioned costs within the prescribed period of sixty days from the date of this order, the order of the ld. CIT(A) for all the years under consideration shall stand confirmed. 5. In the result, all the three appeals of the assessee are partly allowed for statistical purposes. Order dictated and pronounced in the open court on 18/02/2026. Sd/- (MADHUSUDAN SAWDIA) Sd/- (GEORGE MATHAN) लेखा सदèय/ ACCOUNTANT MEMBER ÛयाǓयक सदèय / JUDICIAL MEMBER Ǒदनांक Dated 18/02/2026 Prakash Kumar Mishra, Sr.P.S. Printed from counselvise.com ITA No.651-653/CTK/2025 3 आदेश कȧ ĤǓतͧलͪप अĒेͪषत/Copy of the Order forwarded to : आदेशानुसार/ BY ORDER, (Assistant Registrar) आयकर अपीलȣय अͬधकरण, कटक/ITAT, Cuttack 1. अपीलाथŎ / The Appellant - 2. ŮȑथŎ / The Respondent- 3. आयकर आयुƅ(अपील) / The CIT(A), 4. आयकर आयुÈत / CIT 5. िवभागीय Ůितिनिध, आयकर अपीलीय अिधकरण, कटक / DR, ITAT, Cuttack 6. गाड[ फाईल / Guard file. स×याͪपत ĤǓत //True Copy// Printed from counselvise.com "