What did the Tribunal hold?

The Tribunal upheld the CIT(A)'s order dismissing the appeal due to unexplained delay. The stay petition was also dismissed as it was not substantiated.

The assessee filed an appeal against an ex-parte assessment order and a stay application. The CIT(A) dismissed the appeal due to delay, and no reasons for the delay were provided by the assessee.

What were the issues?

Whether the appeal filed before the CIT(A) was maintainable despite being filed with a delay and without proper justification.

The Human Development, Kalahandi vs ITO | ITAT Cuttack 2026

Income Tax Appellate Tribunal, “CUTTACK BENCH, CUTTACK

Before: SHRI GEORGE MATHAN & SHRI RAJESH KUMAR

For Appellant: Shri Sarbeswar Dalai, AR

For Respondent: Shri Vijay Singh, Sr. DR

Hearing: 20.05.2026Pronounced: 20.05.2026

IN THE INCOME TAX APPELLATE TRIBUNAL “CUTTACK BENCH, CUTTACK VIRTUAL HEARING AT KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER ITA No. 282/CTK/2026 Assessment Year: 2022-23 The Human Development ITO , Exemption, Sambalpur Vs Dharamgarh, Kalahandi, Odisha-766015 (PAN: AABTT 6330 P) (Appellant) (Respondent)

SA No.02/CTK/2026 (Arising out of ITA No. 282/CTK/2026) Assessment Year: 2022-23 The Human Development ITO , Exemption, Sambalpur

Dharamgarh, Kalahandi, Vs Odisha-766015

(PAN: AABTT 6330 P) (Appellant) (Respondent)

Assessee by : Shri Sarbeswar Dalai, AR Revenue by : Shri Vijay Singh, Sr. DR Date of Hearing : 20.05.2026 Date of Pronouncement : 20.05.2026

SA No.02/CTK/2026 & ITA 282

ORDER PER BENCH: ITA No. 282/CTK/2026 is an appeal filed by the assessee against the order of the Ld. NFAC, Delhi [hereinafter referred to as the ‘Ld. CIT(A)’] in appeal no. NFAC/2021-22/10523919 dated 11.03.2026 and stay application filed by the assessee against ITA No. 282/CTK/2026.

Shri Sarbeswar Dalai, AR represented on behalf of the assessee and Shri Vijay Singh, ld. CIT DR represented on behalf of the revenue.

The ld. counsel is not in uniform, therefore, he is not heard. Stay petition has not been substantiated, therefore, the stay petition is dismissed.

In respect of appeal, a perusal of the assessment order shows that it is an ex parte order and a perusal of the order of the ld. CIT(A) shows that the ld. CIT(A) has dismissed the appeal on account of delay. The assessee has not provided any reasons for the delay before the ld. CIT(A) nor such reasons produced before the Tribunal. This being so, we find no error in the order of the ld. CIT(A). Consequently, the order of the ld. CIT(A) stands upheld and the appeal of the assessee is dismissed.

SA No.02/CTK/2026 & ITA 282

In the result, the present stay application and the appeal of the assessee are dismissed.

Kolkata, the 20th May, 2026.

Sd/- Sd/- [Rajesh Kumar] [George Mathan] लेखा सदस्य/Accountant Member न्याययक सदस्य/Judicial Member

Dated: 20.05.2026. RS Copy of the order forwarded to: 1. Appellant - 2. Respondent – 3. CIT(A)- 4. CIT- , 5. CIT(DR),

//True copy// By order Assistant Registrar

THE HUMAN DEVELOPMENT,KALAHANDI vs. INCOME TAX OFFICER EXEMPTION, SAMBALPUR

What did the Tribunal hold?

What were the facts?

What were the issues?

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