RITANJALI SWAIN,DHENKANAL V. THE INCOME TAX OFFICER, WARD-1, BOLANGIR, BOLANGIR

ITA 31/CTK/2026

AI Insights

This case involves an appeal by Ritanjali Swain against the orders of the Assessing Officer and the CIT(A), which dismissed her appeal due to insufficient evidence. The Tribunal noted that the assessee had not been given a sufficient opportunity to present her case and evidence at the lower levels. The Tribunal decided to restore the matter to the Jurisdictional Assessing Officer, directing that the assessee be given a fair opportunity to substantiate her claims with adequate evidence.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 838073 (ITAT-CUTTACK)
• Duration Of Justice: 1 month(s) 7 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: 2020-2021
• Appeal Filed On: 11-01-2026
• 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. 31/CTK/2026 (Assessment Year: 2020-21) Ritanjali Swain, At-Baligorada, Basusuanla, Kamakhya Nagar, Dhenkanal-759039 Dhenkanal. PAN No. DCEPS 2532 G Vs. I.T.O., Ward-1 Bolangir. Appellant/ Assessee Respondent/ Revenue Assessee represented by Shri P.K. Mishra, A.R. Department represented by Shri Vijay Singh Kiroriwal, Sr. DR Date of hearing 18/02/2026 Date of pronouncement 18/02/2026 O R D E R PER: BENCH 1. This is an appeal filed by the assessee against the order of the ld. CIT(A), NFAC, Delhi in Appeal No. NFAC/2019-20/10528597 dated 10/12/2025 for the A.Y. 2020-21. 2. Shri P.K. Mishra, ld. A.R. appeared on behalf of the assessee and Shri Vijay Singh Kiroriwal, 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 without providing sufficient opportunity of hearing to the assessee. It was a submission that the assessee has not produced sufficient evidence before the Assessing Officer and before the ld. CIT(A). 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 assessee could be able to produce all the evidences to substantiate its claim. Printed from counselvise.com ITA No. 31/Ctk/2026 Ritanjali Swain Vs ITO 2 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. 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. It was submitted by the ld. AR that he will provide all the details and evidences before the Assessing Officer, 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 to substantiate its case. The assessee is also directed to cooperate with the Assessing Officer by producing all the details and evidences as are required in support of the claim. 6. In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 18/02/2026. Sd/- Sd/- (MADHUSUDAN SAWDIA) (GEORGE MATHAN) ACCOUNTANT MEMBER JUDICIAL MEMBER Ranchi, Dated: 18/02/2026 *Ranjan Printed from counselvise.com ITA No. 31/Ctk/2026 Ritanjali Swain Vs ITO 3 Copy to: 1. Assessee - Ritanjali Swain, At-Baligorada, Basusuanla, Kamakhya Nagar, Dhenkanal-759039,Dhenkanal. 2. Revenue- I.T.O., Ward-1, Bolangir. 3. CIT(A), NFAC, Delhi 4. CIT 5. DR 6. Guard File By Order Assistant Registrar, ITAT, Cuttack Printed from counselvise.com "