SARASWATI SISHUMANDIR,JHARSUGUDA vs. INCOMETAX OFFICER WARD-1,JHARSUGUDA, JHARSUGUDA

ITA 632/CTK/2026Status: DisposedITAT Cuttack17 August 2026AY 2018-192 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal condoned the delays before the CIT(A) in the interest of substantial justice. The appeals were restored to the CIT(A) for re-adjudication after providing the assessee an opportunity to be heard.

What were the facts?

The assessee's appeals were dismissed by the CIT(A) due to significant delays without adjudicating on merits. The assessee provided reasons for these delays.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeals solely on grounds of delay without considering the merits, and whether the delays should be condoned.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK

Before: SHRI GEORGE MATHAN & SHRI RAKESH MISHRA

Hearing: 17/08/2026Pronounced: 17/08/2026

Per Bench: These are two appeals filed by the assessee against the orders of CIT(A), NFAC, Delhi (the ‘CIT(A)’) in appeal no.NFAC/2015- 16/10375530 and NFAC/2017-18/10269976 dated 26/02/2026 and 09.02.2026 respectively.

2.

Shri P. K. Mishra, AR appeared on behalf of the assessee and Shri Arnab Mukherjee, Sr. DR represented on behalf of the revenue.

3.

A perusal of the orders of the ld. CIT(A) clearly shows that ld. CIT(A) has dismissed the appeals of the assessee on the ground of delays of 121 days and 124 days wit

The order continues below.

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