SATENDRA PRASAD,KACHERY ROAD, PO/PS-BARIPADA, DIST-MAYURBHANJ- vs. ACIT, CIRCLE ROURKELA, ROURKELA

ITA 653/CTK/2026Status: DisposedITAT Cuttack08 September 2026AY 2019-204 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the notice issued under Section 148A(b) was invalid because it did not provide the mandatory 7 days' clear time for compliance. Consequently, the assessment order based on this invalid notice was also quashed.

What were the facts?

The assessee's appeal was delayed. The primary issue was a notice issued under Section 148A(b) of the Income Tax Act, which provided only 7 days for compliance instead of the statutory minimum. The CIT(A) had dismissed the appeal.

What were the issues?

Whether a notice issued under Section 148A(b) of the Income Tax Act is invalid if it fails to provide the statutory minimum period of 7 days for compliance.

Which sections of the Income-tax Act were involved?

Section 148A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK

Before: SHRI GEORGE MATHAN & SHRI GOPALAN GURUSAMY

Hearing: 08/09/2026Pronounced: 08/09/2026

Per George Mathan, JM: This is an appeal filed by the assessee against the order of the CIT(A), NFAC [hereinafter referred to as the ‘CIT(A)’] in appeal no.NFAC/2018-19/10373704 dated 27.11.2025 for the assessment year 2019-20. 2. Shri Somanath Sahoo, AR appeared on behalf of the assessee and Shri Vijay Singh, Sr. D.R. represented on behalf of the revenue.

3.

The appeal of the assessee is delayed by 143 days. In this regard, the assessee has filed a petition for condonation of delay stating sufficient reasons for the delay. Considering the

The order continues below.

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