RAVIKANT SABALKA,SAMBALPUR V. ITO, WARD-2(1), SAMBALPUR, SAMBALPUR

ITA 669/CTK/2025

AI Insights

This case involves an appeal by Ravikant Sablaka against the order of the PCIT, Sambalpur, under Section 263 of the Income Tax Act, 1961, concerning the assessment year 2017-18. The appeal was heard by the Income Tax Appellate Tribunal, Cuttack Bench. The primary contention was the ex parte nature of the PCIT's order, which the assessee's representative, Shri Bijay Banerjee, argued should be restored for readjudication. The Department's representative, Shri Ashim Kumar Chakraborty, supported the PCIT's order and suggested imposing a cost if the matter were to be restored. The Tribunal, acknowledging the assessee's non-cooperation but in the interest of justice, decided to restore the matter to the PCIT while imposing a cost on the assessee for the non-cooperation.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 837597 (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: 2017-2018
• Appeal Filed On: 27-11-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Opportunity of being heard
• Section: 263

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. 669/CTK/2025 (Assessment Year: 2017-18) Ravikant Sablaka, Near Haldi Mill, Badabazar, Khetrajpur, Badabazar, Sambalpur-768003 (Odisha) PAN No. BMBPS 3996 R Vs. I.T.O., Ward-2(1), Sambalpur. Appellant/ Assessee Respondent/ Revenue Assessee represented by Shri Bijay Banerjee, A.R. Department represented by Shri Ashim Kumar Chakraborty, CIT-DR Date of hearing 19/02/2026 Date of pronouncement 19/02/2026 O R D E R PER: BENCH 1. This is an appeal filed by the assessee against the order of the ld. PCIT, Sambalpur under Section 263 of the Income Tax Act, 1961 (in short, the Act) in Revision No. PCIT, Sambalpur/revision-263/100000737506/2024 dated 02/12/2024 for the A.Y. 2017-18. 2. Shri Bijay Banerjee, ld. A.R. appeared on behalf of the assessee and Shri Ashim Kumar Chakraborty, ld. CIT-DR represented on behalf of the revenue. 3. It was submitted by the ld. AR that this is a case of an ex parte order. It was the prayer that the matter may be restored to the file of the ld. PCIT for readjudication. 4. In reply, ld CIT-DR vehemently supported the order of the ld. PCIT. It was the submission that if the issue is to be restored to the file of ld. PCIT, then a cost should be imposed. Printed from counselvise.com ITA No. 669/Ctk/2025 Ravikant Sablaka Vs ITO 2 5. We have considered the rival submissions. We have perused the order of the ld. PCIT in para 10, it is noticed that three opportunities had been granted to the assessee, the assessee has not submitted his reply. However, in the interest of justice, we restore the issues in the appeal to the file of ld. PCIT for readjudication 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. PCIT, we impose a cost of Rs.25,000/-(Rupees Twenty Five 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 ld. PCIT 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. PCIT shall stand confirmed. 6. In the result, 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 Printed from counselvise.com ITA No. 669/Ctk/2025 Ravikant Sablaka Vs ITO 3 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 "