PRADIPTA KUMAR BASANTIA,CUTTACK vs. INCOME TAX OFFICER WARD-1(1),CUTTACK, CUTTACK

ITA 647/CTK/2026Status: DisposedITAT Cuttack17 August 2026AY 2010-113 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

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

What were the facts?

The assessee's appeal before the CIT(A) was dismissed due to a delay of 1815 days without adjudication on merits. The assessee presented reasons for the delay.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) should prevent adjudication on merits, and if the delay should be condoned in the interest of justice.

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/2009- 10/10031157 dated 16/02/2026 for the assessment year 2010-11. 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 1815 days without adjudicating the appeal of

The order continues below.

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