IN THE INCOME TAX APPELLATE TRIBUNAL “CUTTACK BENCH, CUTTACK VIRTUAL HEARING AT KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER Assessment Year: 2020-21 Alok Khatua, Cuttack ITO, Ward-1(1), Cuttack Vs Madhupur, Belagachhia, Baranga, Cuttack-754005.

(PAN: EEYPK6293H)

(Appellant) (Respondent)

Assessee by : Shri S. K. Sarangi & Bishwa Jyoti Pattnaik, ARs Revenue by : Shri Shakeer Ahamed, Sr. DR Date of Hearing : 16.03.2026 Date of Pronouncement : 16.03.2026

ORDER

PER BENCH:

This is an appeal filed by the assessee against the order of the NFAC, Delhi [hereinafter referred to as the ‘CIT(A)’] in appeal no.NFAC/2019-20/10499078 dated 18.12.2025 for the assessment year

2020-21.

2. Shri S. K. Sarangi & Bishwa Jyoti Pattnaik, ARs, represented on behalf of the assessee and Shri Shakeer Ahamed, Sr. DR represented on behalf of the revenue.

3. During the course of hearing, the ld. AR drew our attention to the notice issued u/s 148A(b) of the Act 22.03.2024, which reads as under:

3.1 It was the submission that the said notice issued u/s 148A(b) is dated 22.03.2024 and the time given for responding is 29.03.2024. It was the submission that the assessee has not