What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal. To ensure natural justice, the matter was remitted back to the Assessing Officer for a fresh decision after examining the evidence.

The assessee's appeal was filed 114 days late due to ill health. The lower appellate authority dismissed the appeal ex-parte without considering the merits. The assessee requested a remand to the Assessing Officer to present certain evidence.

What were the issues?

Whether the delay in filing the appeal should be condoned and whether the matter should be remanded for fresh consideration of evidence.

Rukmini Patra, Nayagarh vs ITO | ITAT Cuttack 2026

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

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

ITA No. 440/CTK/2026 (A.Y. 2017-2018) Rukmini Patra IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA-CUTTAK ‘e-COURT’, SMC, KOLKATA [Hybrid Court Hearing] Before Shri Duvvuru RL Reddy, Vice-President (KZ) & Shri Rajesh Kumar, Accountant Member I.T.A. No. 440/CTK/2026 Assessment Year: 2017-2018 Rukmini Patra,…………………………….……....Appellant Nayagarh, Nayagarh-752069, Odisha [PAN:CFDPP1924E] -Vs.- Income Tax Officer,……………………………...Respondent Ward-Khorda, Khurda-752055, Odisha Appearances by: Shri Himanshu Jena and Shri Narahari Swain, A.Rs., appeared on behalf of the assessee Shri Vijay Singh, Sr. D.R., appeared on behalf of the Revenue Date of concluding the hearing: May 22, 2026 Date of pronouncing the order: May 22, 2026 O R D E R Per Duvvuru RL Reddy, Vice-President (KZ):- The present appeal is directed at the instance of assessee against the order of Id. Addl./Joint Commissioner of Income Tax (Appeals)-13, Mumbai, dated 29.10.2025 passed for Assessment Year 2017-2018. 2. The appeal is time barred by 114 days in filing the appeal by the assessee before the Tribunal. However, the assessee filed a 1

ITA No. 440/CTK/2026 (A.Y. 2017-2018) Rukmini Patra petition dated 24.04.2026 as well as an affidavit before the ITAT in support of condonation of delay of 114 days mentioning that due to her ill health and prolonged disease, she could not submit this appeal in time, therefore, the limitation of time for filing of appeal was expired.

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 114 days. Hence the delay is condoned.

At the time of hearing before the Tribunal, it was the submission of the ld. Counsel for the assessee that the ld. Addl./JCIT(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.

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. Addl./JCIT(Appeals). Therefore, he pleaded to uphold the orders passed by the revenue authorities.

We have heard both the sides and perused the material available on record. The assessee did not furnish any documentary evidence in support of her claim before the ld. Assessing Officer.

ITA No. 440/CTK/2026 (A.Y. 2017-2018) Rukmini Patra The ld. Addl./JCIT(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 record. Thus, the grounds raised by the assessee in the appeal are partly allowed for statistical purposes.

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

ITA No. 440/CTK/2026 (A.Y. 2017-2018) Rukmini Patra

Copies to :(1) Rukmini Patra, Nayagarh, Nayagarh-752069, Odisha (2) Income Tax Officer, Ward-Khorda, Khurda-752055, Odisha (3) Addl./JCIT(A)-13, Mumbai; (4) CIT - , Khurda; (5) The Departmental Representative; (6) Guard File TRUE COPY By order Assistant Registrar, Income Tax Appellate Tribunal, Kolkata Benches, Kolkata Laha

RUKMINI PATRA,NAYAGARH vs. ITO WARD KHURDA, KHORDA

What did the Tribunal hold?

What were the facts?

What were the issues?

Recent GST High Court judgments