GEETA BAID,HYDERABAD V. INCOME TAX OFFICER - JEYPORE, JEYPORE

ITA 756/CTK/2025

AI Insights

This case involves an appeal by Geeta Baid against the order of the CIT(A), National Faceless Appeal Centre, Delhi, for the assessment year 2015-2016. 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 her claims. The ITAT Cuttack Bench, after considering the circumstances and the medical documents provided by the assessee for the delay in filing the appeal, decided to restore the matter to the AO for a fresh decision, allowing the assessee to present her case with all relevant evidence.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 839795 (ITAT-CUTTACK)
• Duration Of Justice: 2 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-02-2026
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Assessment Year: 2015-2016
• Appeal Filed On: 20-12-2025
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SANJIB BANERJEE
• Assessee Lawyers: R. B. DOSHI
• Keywords: Condonation of delay; 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.756/CTK/2025 (नििाारण वर्ा / Assessment Year : 2015-2016) Geeta Baid, Flat 105, Shreemukh Kontham Towers, Brahmanwadi, Begumpet, Hyderabad(Telengana)-500016 Vs ITO, Jeypore PAN No. :AYMPB 1362 J (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee by : Shri R.B.Doshi, AR 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 27.12.2024 for the assessment year 2015-2016. 2. The appeal of the assessee is delayed by 295 days. In this regard, the assessee has filed an application for condonation of delay supported with medical documents 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 295 days in filing the appeal before the Tribunal and appeal of the assessee is admitted for hearing. 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 Printed from counselvise.com ITA No.756/CTK/2025 2 restored to the file of the 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). 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 restore the issues in the appeal to the file of ld. AO for adjudicating afresh after providing the assessee adequate opportunity of being heard. 6. 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 "