INDIAN MANAGEMENT AND TECHNICAL SOCIETY,BHUBANESWAR vs. ITO, EXEMPTION, BHUBANESWAR

ITA 568/CTK/2026Status: DisposedITAT Cuttack17 September 2026AY 2022-20233 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal before the CIT(A) in the interest of substantial justice. The matter was restored to the CIT(A) for re-adjudication on merits after providing the assessee an opportunity to be heard.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed due to a delay of 841 days without adjudication on merits. The assessee provided reasons for the delay.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) should be condoned to allow for adjudication on merits.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK

Before: SHRI GEORGE MATHAN & SHRI GOPALAN GURUSAMY

Hearing: 17/09/2026Pronounced: 17/09/2026

Per George Mathan, JM: This is an appeal filed by the assessee against the order of the ADDL/JCIT(a) AGRA [hereinafter referred to as the ‘CIT(A)’] in appeal no. ADDL/JCIT(a) AGRA/10027/2021-22 dated 23.03.2026 for the assessment year 2022-23. 2. Shri Nihar Ranjan Mohanty, AR appeared on behalf of the assessee and Shri Vijay Singh, Sr. D.R. represented on behalf of the revenue.

3.

A perusal of the order of the ld. CIT(A) clearly shows that the ld. CIT(A) has dismissed the appeal of the assessee

The order continues below.

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