RANI EPARI,GANJAM V. THE INCOME TAX OFFICER, WARD-1, BERHAMPUR, BERHAMPUR

ITA 670/CTK/2025

AI Insights

This case involves an appeal by Rani Epari against the orders of the Assessing Officer and the CIT(A), which were dismissed ex-parte. The primary contention was the non-cooperation of the assessee in the initial proceedings, which led to the dismissal of her appeal. The Tribunal, considering the circumstances, decided to restore the matter to the Jurisdictional AO for a fresh decision, emphasizing the need for the assessee to substantiate her claims with relevant evidence. Additionally, a cost was imposed on the assessee due to her previous non-cooperation.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 837600 (ITAT-CUTTACK)
• Duration Of Justice: 2 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-02-2026
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Assessment Year: 2013-2014
• Appeal Filed On: 27-11-2025
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Opportunity of being heard

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. 670/CTK/2025 (Assessment Year: 2013-14) Rani Epari, W/o- E. Arunachalam, Prop.- Raj Traders, Sri Sai Complex, Gandhi Nagar, Berhampur, Distt. Ganjam, Ganjam-760001 (Odisha) PAN No. AAGPE 7887 F Vs. I.T.O., Ward-1, Berhampur. Appellant/ Assessee Respondent/ Revenue Assessee represented by Shri Prashant Kumar Mishra, A.R. Department represented by Shri Vijay Singh, Sr. DR Date of hearing 19/02/2026 Date of pronouncement 19/02/2026 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/2012-13/10117602 dated 29/09/2025 for the A.Y. 2013-14. 2. Shri Prashant Kumar Mishra, ld. A.R. 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 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 Printed from counselvise.com ITA No. 670/Ctk/2025 Rani Epari Vs ITO 2 assessee could be able to produce all the evidences 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 issues are to be restored to the file of ld.AO, then cost should be imposed in the appeal. 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. 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 assessment proceedings even after issuance of notices to the assessee by the ld. A.O. we impose a cost of Rs.20,000/-(Rupees Twenty Thousand only) on the assessee, as admitted by the ld. A.R. of 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 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. Printed from counselvise.com ITA No. 670/Ctk/2025 Rani Epari Vs ITO 3 6. In the result, this appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 19/02/2026. Sd/- Sd/- (MADHUSUDAN SAWDIA) (GEORGE MATHAN) ACCOUNTANT MEMBER JUDICIAL MEMBER Ranchi, Dated: 19/02/2026 *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 "