JAGATAPRAVA DAS,BHUBANESWAR V. ITO, WARD-2(1), BHUBANESWAR

ITA 83/CTK/2026

AI Insights

This case involves an appeal by Jagataprava Das against the order of the CIT(A), National Faceless Appeal Centre, Delhi, which dismissed his appeal due to a significant delay in filing. The appeal pertains to the assessment year 2018-2019. The primary contention was the delay of 516 days in filing the appeal before the CIT(A), which the assessee requested to be condoned to allow for a fresh examination of the evidence and claims. The Revenue supported the decisions of the Assessing Officer and the CIT(A). The Tribunal, considering the circumstances and in the interest of justice, decided to condone the delay and restore the matter to the AO for a fresh decision.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 839987 (ITAT-CUTTACK)
• Duration Of Justice: 28 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: 2018-2019
• Appeal Filed On: 27-01-2026
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SANJIB BANERJEE
• Assessee Lawyers: BIBEKANANDA MOHANTY
• 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.83/CTK/2026 (नििाारण वर्ा / Assessment Year : 2018-2019) Jagataprava Das, Plot No.253/579, Paik Nagar, Baramunda, Bhubaneswar-751003 Vs ITO Ward-2(1), Bhubaneswar PAN No. :AYXPD 4702 F (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee by : Shri Bibekananda Mohanty, 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 10.12.2025 for the assessment year 2018-2019. 2. It was submitted by the ld. AR that the ld. CIT(A) has dismissed the appeal of the assessee on account of delay. It was the prayer that the delay before the ld. CIT(A) may kindly be condoned and the matter may be 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. 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 Printed from counselvise.com ITA No.83/CTK/2026 2 claim by providing relevant documents. The ld. CIT(A) has dismissed the appeal of the assessee on account of delay. However, ld. AR before us requested to condone the delay of 516 days in filing the appeal before the ld. CIT(A) and the assessee may kindly be provided one more opportunity of being heard before the ld. AO. This being so, in the interest of justice, we condone the delay of 516 days in filing the appeal before the ld. CIT(A) and 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 "