PRAMOD PATRA,CUTTACK V. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1(1),CUTTACK, CUTTACK

ITA 104/CTK/2026

AI Insights

This case involves an appeal by the assessee, Pramod Patra, against the order of the CIT(A), NFAC, Delhi, which was passed on 27.11.2025 for the assessment year 2016-17. The CIT(A) had dismissed the assessee's appeal as not maintainable, claiming that no grounds of appeal were raised nor any documents filed. However, the assessee's representative submitted that eight grounds of appeal were indeed raised in Form No.35, which was not acknowledged by the CIT(A) at the time of the decision. The Tribunal, upon reviewing the submissions and the Form No.35, decided to set aside the CIT(A)'s order and remand the case for fresh consideration based on the grounds provided.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 841380 (ITAT-CUTTACK)
• Duration Of Justice: 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-02-2026
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Assessment Year: 2016-2017
• Appeal Filed On: 29-01-2026
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SANJIB BANERJEE; LD
• Assessee Lawyers: P.K.MISHRA
• Keywords: Set aside

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 No.104/CTK/2026 (Ǔनधा[रण वष[ / Assessment Year : 2016-17) Pramod Patra, At-Paniapada, PO/PS; Arunodaya Market, Dist: Cuttack Vs DCIT, Circle-1(1), Cuttack PAN No. : ADIPP 9731 A (अपीलाथȸ /Appellant) .. (Ĥ×यथȸ / Respondent) Ǔनधा[ǐरती कȧ ओर से /Assessee by : Shri P.K.Mishra, Adv राजèव कȧ ओर से /Revenue by : Shri Sanjib Banerjee, ld Sr DR सुनवाई कȧ तारȣख / Date of Hearing : 24/02/2026 घोषणा कȧ तारȣख/Date of Pronouncement : 24/02/2026 आदेश / O R D E R Per Bench : This is an appeal filed by the assessee against the order dated 27.11.2025 passed by CIT(A), NFAC, Delhi in Appeal No.NFAC/2015-16/10322027 for the assessment year 2016-17. 2. Shri P.K.Mishra, ld AR appeared for the assessee and Shri Sanjib Banerjee, ld Sr DR appeared for the revenue. 3. It was submitted by ld AR that the ld CIT(A) has dismissed the appeal of the assessee as not maintainable on the ground that the assessee has not raised any grounds of appeal nor filed any document before him. It was the submission that the assessee has actually raised eight grounds of appeal, as is evidenced in Form No.35 filed before the ld CIT(A). In support of this contention, ld AR has filed copy of Form No.35 before the Tribunal. He prayed that the issue may be Printed from counselvise.com ITA No.104/CTK/2026 2 restored to the file of the ld CIT(A) for fresh adjudication of the appeal on the basis of grounds of appeal raised before him. 4. In reply, ld Sr DR did not raise any objection to the request of ld AR of the assessee. 5. We have considered the rival submissions and perused the order of ld CIT(A). A perusal of the order of the ld CIT(A) shows that the ld CIT(A) has dismissed the appeal as not maintainable, alleging that the assessee has not raised any grounds of appeal. Before us, ld AR has filed Form No.35, wherein, eight grounds of appeal have been raised before the ld CIT(A), which has inadvertently not come to his knowledge at the time of passing the order. This being so, we set aside the order of the ld CIT(A) and restore the issue to his file for fresh adjudication considering the grounds of appeal raised by the assessee in Form No.35 and after allowing adequate opportunity to the assessee. The ld CIT(A) is also directed to give an opportunity to the assessee to rectify the defects, if any, in the set aside proceedings. 6. In the result, appeal of the assessee stands partly allowed for statistical purposes. Order dictated and pronounced in the open court on 24/02/2026. Sd/- (MADHUSUDAN SAWDIA) Sd/- (GEORGE MATHAN) ACCOUNTANT MEMBER JUDICIAL MEMBER Ǒदनांक Dated 24/02/2026 Amit Ranjan, Sr.PS Printed from counselvise.com ITA No.104/CTK/2026 3 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- Pramod Patra, At- Paniapada, PO/PS; Arunodaya Market, Dist: Cuttack 2. Ĥ×यथȸ / The Respondent- DCIT, Circle-1(1), Cuttack 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 "