SEIKH SULTAN NOOR,BHADRAK V. THE INCOME TAX OFFICER, BHADRAK WARD, BHADRAK, BHADRAK

ITA 752/CTK/2025

AI Insights

This case involves an appeal by Seikh Sultan Noor against the order of the CIT(A), National Faceless Appeal Centre, Delhi, concerning the assessment year 2014-15. The appeal was initially delayed by 477 days, for which a condonation application was accepted. The primary contention was the ex-parte dismissal of the assessee's appeal by the Assessing Officer and CIT(A), which led to the request for restoration to allow the presentation of evidence. The Tribunal noted the assessee's previous non-cooperation and imposed a cost of Rs. 10,000, emphasizing the need for procedural compliance in tax litigation.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 837381 (ITAT-CUTTACK)
• Duration Of Justice: 1 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-02-2026
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 19-12-2025
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: VIJAYA SINGH
• Assessee Lawyers: P.K.MISHRA; NARAHARI SWAIN
• Keywords: Condonation of delay; Opportunity of being heard

Judgement Text

" aआयकर अपीलȣय अͬधकरण, कटक Ûयायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK Įी जाज[ माथन, ÛयाǓयक सदèय एवं Įी मधुसूदन सावͫडआ, लेखा सदèय क े सम¢ BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आयकर अपील सं/ITA No.752/CTK/2025 (Ǔनधा[रण वष[ / Assessment Year : 2014-2015) Seikh Sultan Noor At/P.O/P.S:- Kacheri Bazar, Dist:-Bhadrak, 756100 Vs ITO, Bhadrak Ward, Bhadrak PAN No. : ACIPN 8070 F (अपीलाथȸ /Appellant) .. (Ĥ×यथȸ / Respondent) Ǔनधा[ǐरती कȧ ओर से /Assessee by : Shri P.K.Mishra and Shri Narahari Swain, Advs राजèव कȧ ओर से /Revenue by : Shri Vijaya Singh, Sr DR सुनवाई कȧ तारȣख / Date of Hearing : 18/02/2026 घोषणा कȧ तारȣख/Date of Pronouncement : 18/02/2026 आदेश / O R D E R Per Bench : This is an appeal filed by the assessee against the order passed by the ld.CIT(A), National Faceless Appeal Centre (NFAC), Delhi in Appeal No.CIT(A), Cuttack/10462/2019-20 for the assessment year 2014-15. 2. Shri P.K.Mishra and Shri Narahari Swain, ld Ars appeared for the assessee and Shri Vijaya Singh, ld Sr DR appeared for the revenue. 3. T The appeal of the assessee is delayed by 477 days. In this regard, the assessee has filed an application for condonation of delay supported with an affidavit stating therein sufficient reasons for delay in filing the appeal before the Tribunal, which are not found to be false. Ld. Sr. DR did Printed from counselvise.com ITA No.752/CTK/2025 2 not object to condone the delay. Accordingly, we condone the delay of 477 days in filing the appeal before the Tribunal and appeal of the assessee is admitted for hearing. 4. 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 assessee could be able to produce all the evidences to substantiate its claim. 5. 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. 6. 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 has 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 appellate proceedings even after issuance of notices to the assessee by the ld. CIT(A), we impose a cost of Rs.10,000/-(Rupees Ten Thousand only) on Printed from counselvise.com ITA No.752/CTK/2025 3 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. 7. 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/- (मधुसूदन सावͫडआ) (MADHUSUDAN SAWDIA) Sd/- (जाज[ माथन) (GEORGE MATHAN) लेखा सदèय/ ACCOUNTANT MEMBER ÛयाǓयक सदèय / JUDICIAL MEMBER Ǒदनांक Dated 18/02/2026 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- Seikh Sultan Noor At/P.O/P.S:- Kacheri Bazar, Dist:-Bhadrak, 756100 2. Ĥ×यथȸ / The Respondent- ITO, Bhadrak Ward, Bhadrak 3. आयकर आयुÈत(अपील) / The CIT(A), 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 "