NAVIN CHANDRA RAWAL,CUTTACK V. THE INCOME TAX OFFICER, WARD-1(1), CUTTACK, CUTTACK

ITA 769/CTK/2025

AI Insights

This case involves an appeal by Navin Chandra Rawal against the orders of the Assessing Officer and the ld. CIT(A), which were dismissed ex-parte. The appeal was initially time-barred by 328 days, but the delay was condoned based on the assessee's condonation petition supported by an affidavit. The Tribunal noted the assessee's failure to substantiate claims with relevant documents and the non-cooperation during the proceedings, leading to the imposition of a cost and the restoration of the case to the Assessing Officer for a fresh decision.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 837382 (ITAT-CUTTACK)
• Duration Of Justice: 1 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-02-2026
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 24-12-2025
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: VIJAYA SINGH
• Assessee Lawyers: P.K.MISHRA; HIMANSU JENA
• Keywords: Condonation of delay; Opportunity of being heard

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.769/CTK/2025 (Ǔनधा[रण वष[ / Assessment Year : 2011-12) Navin Chandra Rawal, At:- Giridhari Sahoo Colony, P.O:- Naya Bazar, P.S:- Chauliaganj, Dist:- Cuttack, 753004 Vs ITO, Ward-1(1), Cuttack PAN No. : AFQPR 3821 M (अपीलाथȸ /Appellant) .. (Ĥ×यथȸ / Respondent) Ǔनधा[ǐरती कȧ ओर से /Assessee by : Shri P.K.Mishra and Shri Himansu Jena, Advs राजèव कȧ ओर से /Revenue by : Shri Vijaya 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 : This is an appeal filed by the assessee against the order passed by the ld.Addl/JCIT(A)-2, Chandigarh dated 26/11/2024 in Appeal No.CIT(A),Cuttack/10202/2018-19 for the assessment year 2011-12. 2. Shri P.K.Mishra and Himansu Jena, ld ARs appeared for the assessee and Shri Vijaya Singh, ld CIT DR appeared for the revenue. 3. This appeal is time barred by 328 days. The assessee has filed condonation petition supported with an affidavit stating the reasons regarding late filing of appeal. This contention of the assessee has not Printed from counselvise.com ITA No.769/CTK/2025 2 found to be false. Hence, we condone the delay of 328 days and admit the appeal for adjudication. 4. It was submitted by the ld. AR that the Assessing Officer and the ld. CIT(A) have dismissed the appeal of the assessee ex-parte. It was the prayer that the matter may be restored to the file of the Jurisdictional AO to decide the issue involved in the appeal afresh so that the assessee could be able to produce all the evidences to substantiate its claim. 5. 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. 6. 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 the appeal to the file of ld. 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 Printed from counselvise.com ITA No.769/CTK/2025 3 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. 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. The appellant; Navin Chandra Rawal, At:- Giridhari Sahoo Colony, P.O:- Naya Bazar, P.S:- Chauliaganj, Dist:- Cuttack, 753004 2. Ĥ×यथȸ / The Respondent- ITO, Ward-1(1), Cuttack 3. आयकर आयुÈत(अपील) / The DDL/J CIT(A), Chandigarh 4. आयकर आयुÈत / CIT , Cuttack 5. ͪवभागीय ĤǓतǓनͬध, आयकर अपीलȣय अͬधकरण, कटक / DR, ITAT, Cuttack 6. गाड[ फाईल / Guard file. स×याͪपत ĤǓत //True Copy// Printed from counselvise.com "