PRADEEP KUMAR BINDHANI,MAYURBHANJ vs. THE INCOME TAX OFFICER, WARD-1, BALASORE., BALASORE

ITA 643/CTK/2026Status: DisposedITAT Cuttack17 August 2026AY 2022-232 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

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

What were the facts?

The assessee's appeal before the CIT(A) was dismissed due to a delay of 459 days without a decision on merits. The assessee provided reasons for the delay.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) should be condoned to allow for adjudication on merits.

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/2021- 22/10397032 dated 07/10/2025 for the assessment year 2022-23. 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 459 days without adjudicating the appeal of the assessee on merits as the as

The order continues below.

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