PANCHAYAT SAMITI DANAGADI,JAJPUR V. THE INCOME TAX OFFICER, JAPJPUR WARD, JAJPUR, JAJPUR

ITA 762/CTK/2025

AI Insights

The case involves two appeals filed by Panchayat Samiti Danagadi against the orders of the Ld. Addl./JCIT(A), Panaji, for the assessment years 2021-2022 and 2019-2020. The appeals were initially dismissed ex-parte by the CIT(A) due to the assessee's failure to provide necessary documents and evidence to substantiate their claims. The Tribunal noted the delay in filing one of the appeals but found the reasons provided by the assessee sufficient and condoned the delay. The Tribunal decided to restore the matters to the AO for a fresh decision, emphasizing the need for the assessee to cooperate and provide the required evidence this time, failing which the costs imposed would stand confirmed.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 837376 (ITAT-CUTTACK)
• Duration Of Justice: 1 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: 2019-2020
• Appeal Filed On: 22-12-2025
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: VIJAY SINGH
• Assessee Lawyers: P.K.MISHRA; HIMANSHU JENA; ARS
• 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 BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आयकर अपील सं/ITA No.747 & 762/CTK/2025 (Ǔनधा[रण वष[ / Assessment Year : 2021-2022 & 2019-2020) Panchayat Samiti Danagadi, AT/PO/PS-Danagadi, Jajpur Road, Dist : Jajpur-755027 Vs ITO, Jajpur Ward, Jajpur PAN No. :ABCFP 7008 G (अपीलाथȸ /Appellant) .. (Ĥ×यथȸ / Respondent) Ǔनधा[ǐरती कȧ ओर से /Assessee by : Shri P.K.Mishra & Himanshu Jena, ARs 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 two appeals are filed by the assessee against the separate orders of the Ld.Addl./JCIT(A), Panaji, dated 22.11.2024 and 13.10.2025 for the assessment years 2021-2022 & 2019-2020, respectively. 2. Out of the above two appeals, ITA No.747/CTK/2025 is delayed by 322 days. In this regard, the assessee has filed an application for condonation of delay supported with an affidavit stating therein sufficient reasons for delay in filing the appeal before the Tribunal, which are not found to be false. Ld. Sr. DR did not object to condone the delay. Accordingly, we condone the delay of 322 days in filing the appeal before the Tribunal and appeal of the assessee is admitted for hearing along with ITA No.762/CTK/2025. 3. 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 Printed from counselvise.com ITA No.747&762/CTK/2025 2 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 evidence to substantiate its 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 issue is to be restored to the file of ld.AO, 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 for both the years under consideration. 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 restored the issues in both the appeals 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.5000/-(Rupees Five Thousand only) each 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, both the orders of the ld. CIT(A) shall stand confirmed. Printed from counselvise.com ITA No.747&762/CTK/2025 3 6. In the result, both 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. 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 "