SRI BIDYADHAR DAS,BALASORE V. ITO, WARD-1, BALASORE

ITA 761/CTK/2025

AI Insights

This case involves an appeal by Sri Bidyadhar Das against the order of the CIT(A), National Faceless Appeal Centre, Delhi, which dismissed his appeal ex-parte for the assessment year 2019-2020. Sri Das, a retired Indian Army personnel, argued that the retirement benefits he received are exempt from tax under section 10(10) of the Income Tax Act. However, due to non-compliance with a notice from the AO, the assessment was completed ex-parte under sections 147, 144, and 144B of the Act. The Tribunal considered the submissions and decided to restore the matter to the AO for a fresh decision, emphasizing the need for the assessee to be given a fair opportunity to present his case.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 839797 (ITAT-CUTTACK)
• Duration Of Justice: 2 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-02-2026
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2019-2020
• Appeal Filed On: 22-12-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SANJIB BANERJEE
• Assessee Lawyers: SOMANATH SAHOO
• Keywords: Opportunity of being heard

Judgement Text

" आयकर अपीलीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आयकर अपील सं/ITA No.761/CTK/2025 (नििाारण वर्ा / Assessment Year : 2019-2020) Sri Bidyadhar Das, Kantabania, Shyamsundarpur, Balasore-765040 Vs ITO Ward-1, Balasore PAN No. :AIXPD 2899 P (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee by : Shri Somanath Sahoo, Advocate राजस्व की ओर से /Revenue by : Shri Sanjib Banerjee, Sr. DR सुनवाई की तारीख / Date of Hearing : 24/02/2026 घोषणा की तारीख/Date of Pronouncement : 24/02/2026 आदेश / O R D E R Per Bench : This is an appeal filed by the assessee against the order of the Ld.CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 28.10.2025 for the assessment year 2019-2020. 2. It was submitted by the ld. AR that the ld. CIT(A) has dismissed the appeal of the assessee ex-parte. It was the submission that the assessee is a retired person from Indian Army, who retired on 31.05.2018 during the financial year 2018-2019 relevant to the assessment year 2019-2020. It was the submission that the retirement benefits received by the assessee are exempt from the tax u/s.10(10) of the Act but due to non-compliance of the notice issued by the ld. AO, the assessment has been completed ex- parte u/s.147 r.w.s.144 read with section 144B of the Act. It was the prayer that the matter may be restored to the file of the AO to decide the issue Printed from counselvise.com ITA No.761/CTK/2025 2 involved in the appeal afresh so that the assessee could be able to produce all the evidence to substantiate his claim. 3. In reply, ld Sr.DR vehemently supported the orders of the Assessing Officer and ld. CIT(A). 4. 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. AO for adjudicating afresh after providing the assessee adequate opportunity of being heard. 5. In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 24/02/2026. Sd/- (MADHUSUDAN SAWDIA) Sd/- (GEORGE MATHAN) लेखा सदस्य/ ACCOUNTANT MEMBER न्यानयक सदस्य / JUDICIAL MEMBER ददनाांक Dated 24/02/2026 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to : आदेशािुसार/ BY ORDER, (Assistant Registrar) आयकर अपीलीय अधिकरण, कटक/ITAT, Cuttack 1. अपीलार्थी / The Appellant - 2. प्रत्यर्थी / The Respondent- 3. आयकर आयुक्त(अपील) / The CIT(A), 4. आयकर आयुक्त / CIT 5. विभागीय प्रविविवि, आयकर अपीलीय अविकरण, कटक / DR, ITAT, Cuttack 6. गार्ड फाईल / Guard file. सत्यापपत प्रतत //True Copy// Printed from counselvise.com "