SRIKANT RAY,KENDRAPADA vs. INCOME TAX OFFICER, WARD KENDRAPADA, KENDRAPADA

ITA 634/CTK/2026Status: DisposedITAT Cuttack17 August 2026AY 2023-244 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal before the CIT(A) in the interest of justice. The order of the CIT(A) was set aside, and the issue was remanded for adjudication on merits, with directions to comply with Rule 46A regarding additional evidence.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed due to a delay of 111 days without a decision on merits. The assessee failed to present its case and produce evidence before the Assessing Officer.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal solely on grounds of delay without adjudicating on merits, and the procedure for admitting additional evidence before the CIT(A).

Which sections of the Income-tax Act were involved?

Rule 46A

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: This is an appeal filed by the assessee against the order of CIT(A), NFAC, Delhi (the ‘CIT(A)’) in appeal no.NFAC/2022- 23/10513202 dated 24/03/2026 for the assessment year 2023-24. 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 order of the ld. CIT(A) clearly shows that ld. CIT(A) has dismissed the appeal of the assessee on the ground of delay of 111 days without adjudicating the appeal of the assessee on merits as the assessee failed to pres

The order continues below.

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