RAJESH KUMAR MISHRA,ROURKELA V. ITO WARD-1, ROURKELA, ROURKELA

ITA 63/CTK/2026

AI Insights

This case involves an appeal by Rajesh Kumar Mishra against the orders related to the assessment and reassessment of his income tax for the assessment year 2018-19. The original assessment order was passed under Section 143(3) r.w.s. 144B of the Income Tax Act, 1961, and a subsequent reassessment order was issued under Section 147 r.w.s. 144B. Additionally, a show cause notice under Section 154 was issued, leading to a consolidated order under the same section. The Commissioner of Income Tax (Appeals) dismissed the appeal against the Section 154 order due to lack of substantial documentation or explanation from the assessee. The Tribunal decided to restore the appeal against the Section 154 order to the CIT(A) for adjudication along with the pending appeal against the reassessment order.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 838659 (ITAT-CUTTACK)
• Duration Of Justice: 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-02-2026
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Assessment Year: 2018-2019
• Appeal Filed On: 21-01-2026
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Set aside; Reassessment proceedings
• Section: 147; 143(3); 154

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER ITA No. 63/CTK/2026 (Assessment Year: 2018-19) Rajesh Kumar Mishra, Labour Tenament, Qr. No. PWD/LA- 111, Jail Road, Panpose, Rourkela-756004 (Odisha) PAN No. AMGPM 2651 P Vs. I.T.O., Ward-1, Rourkela. Appellant/ Assessee Respondent/ Revenue Assessee represented by Shri K.K. Bal and Shri S.K. Behera, ARs. Department represented by Shri Vijay Singh, Sr. DR Date of hearing 20/02/2026 Date of pronouncement 20/02/2026 O R D E R PER: BENCH 1. This is the appeal filed by the assessee against the order of the ld. CIT(A), NFAC, Delhi in Appeal No. NFAC/2017-18/10490098 dated 27/11/2025 for the A.Y. 2018-19. 2. Shri K.K. Bal and Shri S.K. Behera, ld. A.Rs. appeared on behalf of the assessee and Shri Vijay Singh, ld. Sr. DR represented on behalf of the revenue. 3. It was submitted by the ld. AR that the original assessment order came to be passed under Section 143(3) r.w.s. 144B of the Income Tax Act, 1961 (in short, the Act) on 23/04/2021. The same was the subject matter of reassessment and the reassessment order under Section147 r.w.s. 144B came to be passed on 28/03/2023. It was the submission that in the meantime, a show cause notice under Section 154 of the Act came Printed from counselvise.com ITA No. 63/Ctk/2026 Rajesh Kumar Mishra Vs ITO 2 to be issued on 22/02/2022 in respect of the order passed under Section 143(3) r.w.s. 144B of the Act. A show cause notice under Section 154 of the Act was also issued on 13/09/2024 in respect of the reassessment order passed under Section 147 r.w.s. 144B of the Act. Subsequently, a consolidated order under Section 154 of the Act came to be passed on 28/03/2025. The assessee had filed separate three appeals against the original assessment order passed under Section 143(3) r.w.s. 144B of the Act dated 23/04/2021, the reassessment order passed under Section 147 r.w.s. 144B of the Act dated 28/03/2023 and order passed under Section 154 of the Act dated 28/03/2025. It was a submission that on appeal, the ld. CIT(A) by an order dated 26/03/2025 in DIN & Order No. ITBA/NFAC/S/250/2024-25/1075072350(1) dated 26/03/2025, set aside the assessment order passed under Section 143(3) r.w.s. 144B of the Act dated 23/04/2021 to the file of the Assessing Officer for readjudication. The appeal against the reassessment order passed under Section 147 r.w.s. 144B of the Act dated 28/03/2023 is still pending disposal before the ld. CIT(A). However, in respect of appeal against order passed under Section 154 of the Act dated 28/03/2025, the ld. CIT(A) had dismissed the appeal of the assessee on the ground that the assessee had failed to provide any substantial document or substantial explanation. It was submitted by the ld. AR that he had no objection if the issues in this appeal which is against 154 order is Printed from counselvise.com ITA No. 63/Ctk/2026 Rajesh Kumar Mishra Vs ITO 3 restored to the file of ld. CIT(A) for adjudication alongwith the appeal against reassessment order which is pending before the ld. CIT(A). 4. In reply, the ld. Sr.DR submitted that the issues in this appeal should be restored to the file of ld. CIT(A) as the issues are to be decided alongwith the issues which are pending before the ld. CIT(A) in respect of the reassessment order, in so far as Section 154 order is only in respect of application of the special rate of 60% being the applicability of the provisions of Section 115BBE of the Act and there is no other issue in the said appeal. 5. We have considered the rival submissions. A perusal of the facts in the present case clearly shows that the original assessment order passed under Section 144B r.w.s. 143(3) has been set aside and the issues restored to the file of Assessing Officer for readjudication. The appeal against the reassessment order passed under Section 147 r.w.s. 144B of the Act is pending for adjudication before the ld. CIT(A). The issues raised under the present appeal, which is against the order under Section 154 of the Act, is with regard to applicability of the provisions of Section 115BBE of the Act. The applicability of the provisions of Section 115BBE of the Act is to be decided only after the additions as made in the assessment order/reassessment order are adjudicated. This being so, in the interest of justice, the issues in this appeal are restored to the file of ld. CIT(A) for readjudication alongwith the appeal filed by the assessee against the reassessment proceedings. Printed from counselvise.com ITA No. 63/Ctk/2026 Rajesh Kumar Mishra Vs ITO 4 6. In the result, this appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 20/02/2026. Sd/- Sd/- (MADHUSUDAN SAWDIA) (GEORGE MATHAN) ACCOUNTANT MEMBER JUDICIAL MEMBER Ranchi, Dated: 20/02/2026 *Ranjan Copy to: 1. Assessee 2. Revenue 3. CIT(A) 4. CIT 5. DR 6. Guard File By Order Assistant Registrar, ITAT, Cuttack Printed from counselvise.com "