CHHABINDRA BEHERA,TALCHER, DIST,- ANGUL vs. ITO ANGUL WARD,ANUGUL, ANUGUL

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ITA 364/CTK/2026Status: DisposedITAT Cuttack22 May 2026AY 2009-104 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal. It was held that the assessee should be given an opportunity to present evidence to ensure natural justice, and the matter was remitted back to the Assessing Officer.

What were the facts?

The assessee's appeal was filed 352 days late due to illness and communication issues. The CIT(Appeals) dismissed the appeal ex-parte without considering the merits, relying solely on the Assessing Officer's order.

What were the issues?

Whether the delay in filing the appeal should be condoned and whether the assessee should be granted an opportunity to present evidence before the Assessing Officer.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA-CUTTAK ‘e-COURT’, SMC, KOLKATA

Before: Shri Duvvuru RL Reddy, Vice-(KZ) & Shri Rajesh Kumar

Per Duvvuru RL Reddy, Vice-President (KZ):- The present appeal is directed at the instance of assessee against the order of Id. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, dated 20.02.2025 passed for Assessment Year 2009-2010.

ITA No. 364/CTK/2026 (A.Y. 2009-2010) Chhabindra Behera 2. The appeal is time barred by 352 days in filing the appeal by the assessee before the Tribunal. However, the assessee filed a petition through his Advocate dated 08.04.2026 as well as an affidavit before the ITAT in support of condonation of delay of 352 days mentioning that due to illness of assessee, communication gap between him and his A.R. which was unintentional and beyond the control of assessee and for this reason, the delay was occurred. Although the appeal order was communicated through the portal on 20.02.2025 and it was not within the knowledge of the assessee as he did not know how to access his account in the Income Tax Portal. Moreover, retrieving the records from the income tax portal and to arrange the relevant papers with the tax counsel for preparation towards filing of the appeal before the Tribunal, the delay occurred which was not within the stipulated period of time and there was no fault or in action on his part in filing the appeal in time.

3.

Considering the facts and circumstances of the case, we are of the view that the assessee was prevented in filing the appeal within the stipulated time. Therefore, we are inclined to condone the delay of 352 days. Hence the delay is condoned.

4.

At the time of hearing before the Tribunal, it was the submission of the ld. Counsel for the assessee that the ld. CIT(Appeals) dismissed the appeal of the assessee ex-parte without going into the merit of the case and simply relied on the order of the ld. Assessing Officer. Therefore, he pleaded to set aside the order passed by the revenue authorities.

ITA No. 364/CTK/2026 (A.Y. 2009-2010) Chhabindra Behera

5.

On the other hand, it was the submission of the ld. Departmental Representative that the assessee failed to offer any explanation/supporting documents in respect of the grounds of appeal raised by him before the ld. Assessing Officer as well as ld. CIT(Appeals). Therefore, he pleaded to uphold the orders passed by the revenue authorities.

6.

We have heard both the sides and perused the material available on record. The assessee did not furnish any documentary evidence in support of his claim before the ld. Assessing Officer. The ld. CIT(Appeals) just simply upholding the order of ld. Assessing Officer dismissed the appeal of the assessee without going into merit of the case. Considering the totality of the facts and circumstances of the case, we find that the assessee was not in a position to file some of the evidences before the ld. Assessing Officer. But now he requested to remit the matter back to the file of ld. Assessing Officer to decide the issue afresh and to examine these documents. Therefore, in order to ensure the principle of natural justice, we are of the view that it is a fit case to provide one more opportunity to the assessee. Therefore, we remit the matter back to the file of ld. Assessing Officer with a direction to dispose of the appeal without any inference on the observations of earlier order passed by him. At the same breath, we also hereby caution the assessee to promptly co-operate with the proceedings before the Ld. Assessing Officer failing which the Ld. Assessing Officer shall be at liberty to pass appropriate order in accordance with law and merits of the case, based on the materials available on the

ITA No. 364/CTK/2026 (A.Y. 2009-2010) Chhabindra Behera record. Thus, the grounds raised by the assessee in the appeal are partly allowed for statistical purposes.

7.

In the result, the appeal of the assessee is partly allowed for statistical purposes. Order pronounced in the open Court on 22/05/2026.

Sd/- Sd/- (Rajesh Kumar) (Duvvuru RL Reddy) Accountant Member Vice-President (KZ) Kolkata, the 22nd day of May, 2026

Copies to :(1) Chhabindra Behera, Badatribida, Gantapada, Kanhia, Talcher, Dist. Angul, Angul-759117, Odisha (2) Income Tax Officer, Angul Ward, Angul, Plot No. 630/83, Kulad, Amgul, Dist. Angul-759145, Odisha (3) CIT(A), NFAC, Delhi; (4) CIT - , Angul; (5) The Departmental Representative; (6) Guard File TRUE COPY By order Assistant Registrar, Income Tax Appellate Tribunal, Kolkata Benches, Kolkata Laha

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