TARASHANKAR DAS REPRSENTED THROUGH HIS LEGAL HEIR KARTIK CHANDRA DAS,MAYURBHANJ V. INCOME TAX OFFICER WARD-1, BARIPADA, BARIPADA

ITA 556/CTK/2025

AI Insights

This case involves an appeal by Tarashankar Das, represented through his legal heir Kartik Chandra Das, against the order of the CIT(A), National Faceless Appeal Centre, Delhi, for the assessment year 2017-2018. The appeal was initially dismissed ex-parte by the CIT(A) due to the assessee's failure to provide necessary documents and evidence to substantiate his claims. The ITAT found the reasons for the delay in filing the appeal to be sufficient and admitted the appeal for hearing. After considering the submissions and the non-cooperation of the assessee in previous proceedings, the ITAT decided to restore the matter to the AO for a fresh decision, imposing a cost on the assessee for his non-cooperation.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 838363 (ITAT-CUTTACK)
• Duration Of Justice: 4 month(s) 3 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: 2017-2018
• Appeal Filed On: 15-10-2025
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: VIJAY SINGH
• Assessee Lawyers: P.K.MISHRA; HIMANSHU JENA; ARS
• Keywords: Condonation of delay; Opportunity of being heard

Judgement Text

" आयकर अपीलȣय अͬधकरण, कटक Ûयायपीठ,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.556/CTK/2025 (Ǔनधा[रण वष[ / Assessment Year : 2017-2018) Tarashankar Das Represented Through His Legal Heir Kartik Chandra Das, At-Ward No.10, Baripada, Lalbazar, Baripada, Dist-Mayurbhanj-757001 Vs ITO Ward-1, Baripada PAN No. :ACOPD 0121 D (अपीलाथȸ /Appellant) .. (Ĥ×यथȸ / Respondent) Ǔनधा[ǐरती कȧ ओर से /Assessee by : Shri P.K.Mishra & Himanshu Jena, ARs राजèव कȧ ओर से /Revenue by : Shri Vijay 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 of the Ld.CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 08.07.2025 for the assessment year 2017-2018. 2. The appeal of the assessee is delayed by 15 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 not object to condone the delay. Accordingly, we condone the delay of 15 days in filing the appeal before the Tribunal and appeal of the assessee is admitted for hearing. Printed from counselvise.com ITA No.556/CTK/2025 2 3. It was submitted by the ld. AR that the ld. CIT(A) has 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 evidence 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 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. This being so, in the interest of justice, we restored 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 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 abovementioned costs Printed from counselvise.com ITA No.556/CTK/2025 3 within the prescribed period of sixty days from the date of this order, the order of the ld. CIT(A) 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 18/02/2026. Sd/- (MADHUSUDAN SAWDIA) Sd/- (GEORGE MATHAN) लेखा सदèय/ ACCOUNTANT MEMBER ÛयाǓयक सदèय / JUDICIAL MEMBER Ǒदनांक Dated 18/02/2026 Prakash Kumar Mishra, Sr.P.S. आदेश कȧ ĤǓतͧलͪप अĒेͪषत/Copy of the Order forwarded to : आदेशानुसार/ BY ORDER, (Assistant Registrar) आयकर अपीलȣय अͬधकरण, कटक/ITAT, Cuttack 1. अपीलाथŎ / The Appellant - 2. ŮȑथŎ / The Respondent- 3. आयकर आयुƅ(अपील) / The CIT(A), 4. आयकर आयुÈत / CIT 5. िवभागीय Ůितिनिध, आयकर अपीलीय अिधकरण, कटक / DR, ITAT, Cuttack 6. गाड[ फाईल / Guard file. स×याͪपत ĤǓत //True Copy// Printed from counselvise.com "