ODISHA STATE HANDLOOM WEAVERS CO-OPERATIVE SOCIETY LTD,BHUBANESWAR V. DCIT, CIR-1(1), BHUBANESWAR

ITA 123/CTK/2026

AI Insights

The case involves the Odisha State Handloom Weavers Co-operative Society Ltd., which filed appeals against the orders of the CIT(A), NFAC, Delhi for various assessment years. The appeals were initially dismissed due to the non-submission of complete details by the assessee. However, the ITAT found that the assessee had not received the orders in time, leading to a delay in filing the appeals. The Tribunal, considering a similar precedent in the assessee's own case for the assessment year 2017-18, decided to restore the appeals to the CIT(A) for a fresh adjudication, emphasizing the need for a fair hearing and the submission of complete details by the assessee.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 840927 (ITAT-CUTTACK)
• Duration Of Justice: 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-02-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2016-2017
• Appeal Filed On: 03-02-2026
• Other Referred Cases: ITA No.204/CTK/2022
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ASHIM KR CHAKRABORTY; LD
• Assessee Lawyers: NIHAR RANJAN BISWAL
• Keywords: Principle of natural justice

Judgement Text

" 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 Nos.123 to 126 /CTK/2026 (Ǔनधा[रण वष[ / Assessment Years : 2016-17, 2018-19, 2020-21 & 2022-23) Odisha State Handloom Weavers Co-operative Society ltd., Bayan Bhawan PT J.N. Marg, Bhubaneswar Vs DCIT, Circle-1(1), Bhubaneswar PAN No. : AAAAO 0474 F (अपीलाथȸ /Appellant) .. (Ĥ×यथȸ / Respondent) Ǔनधा[ǐरती कȧ ओर से /Assessee by : Shri Nihar Ranjan Biswal, CA राजèव कȧ ओर से /Revenue by : Shri Ashim Kr Chakraborty, ld CIT DR सुनवाई कȧ तारȣख / Date of Hearing : 25/02/2026 घोषणा कȧ तारȣख/Date of Pronouncement : 25/02/2026 आदेश / O R D E R Per Bench : These are appeals filed by the assessee against the separate orders dated 27.9.2023, 13.6.2025, 23.12.2024 and 23.12.2024 passed by CIT(A), NFAC, Delhi in Appeal Nos. CIT(A),Bhubaneswar-2/10313/2018-19, NFAC/2017- 18/10078726, NFAC/2019-20/10200142 and NFAC/2021-22/10378852 for the assessment years 2016-17, 2018-19, 2020-21 and 2022-23, respectively. 2. Shri Nihar Ranjan Biswal, ld AR appeared for the assessee and Shri Ashim Kr Chakraborty, ld CIT DR appeared for the revenue. 3. At the outset, it is found that the appeals of the assessee are barred by 800 days, 159 days, 340 days and 340 days for the assessment years 2016-17, 2018-19, 2020-21 and 2022-23, respectively. In this regard, the assessee has filed condonation petitions with affidavits stating that since the orders passed Printed from counselvise.com ITA N2.123 to 126/CTK/2026 2 by the ld CIT(A) were not received by the assessee, the appeals could not be filed within due date. The above contentions of the assessee are not found to be false. Ld. CIT DR also did not raise any serious objection to condone the delay. Accordingly, the delay in filing the appeals by the assessee is condoned and the appeals of the assessee are admitted for hearing. 4. It was submitted by ld AR that in all the assessment years, the ld CIT(A) has dismissed the appeals without providing an adequate opportunity to the assessee to represent the matter. It was the submission that the matter may be restored to the file of the ld CIT(A) to adjudicate the issue afresh after allowing reasonable opportunity to the assessee and the assessee will furnish the complete details. Ld AR also placed a copy of the order of the Co-ordinate Bench of this Tribunal in assessee’s own case for the assessment year 2017-18 in ITA No.204/CTK/2022 dated 28.11.2023, wherein, on similar facts, the order of the ld CIT(A) has been restored to his file for readjudication after granting the assessee adequate opportunities of being heard. 5. In reply, ld CIT DR vehemently supported the orders of the ld CIT(A). It was the submission that the assessee is trading & marketing of handloom items and was not entitled to deduction u/s. 80P(2) of the Act, insofar as it has not employed any labour. 6. We have considered the rival submissions and perused the order of the Co-ordinate Bench of this Tribunal in assessee’s own case for the assessment year 2017-18(supra), wherein, the Tribunal has observed as under: “4. We have considered the rival submissions. A perusal of the order of the ld CIT(A) clearly shows that only part of the details as called for by the ld CIT(A)has been submitted by the assessee. Thus, justice should not only be done, it should also be seen to be done. This being so, as admittedly, the assessee has not provided Printed from counselvise.com ITA N2.123 to 126/CTK/2026 3 all the details as called for by the ld CIT(A), in the interest of natural justice, issues in this appeal are restored to the file of the ld CIT(A) for readjudication after granting the assessee adequate opportunities of being heard.” 7. Admittedly, in all these years also, the assessee has not furnished the complete details before the ld CIT(A). Accordingly, the ld CIT(A) has dismissed the appeals of the assessee. Therefore, similar in line with the direction given for the assessment year 2017-18(supra), we restore all the appeals to the file of the ld CIT(A) for readjudication after granting the assessee adequate opportunity of hearing. The assessee is also directed to furnish all the details in support of the claim before the ld CIT(A). 8. In the result, appeals of the assessee are allowed for statistical purposes. Order dictated and pronounced in the open court on 25/02/2026. Sd/- (MADHUSUDAN SAWDIA) Sd/- (GEORGE MATHAN) ACCOUNTANT MEMBER JUDICIAL MEMBER Ǒदनांक Dated 25/02/2026 Amit Ranjan, 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- 2. Ĥ×यथȸ / The Respondent- ITO, 3. आयकर आयुÈत(अपील) / The CIT(A), NFAC Delhi 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 "