TMT IMPEX PRIVATE LIMITED,BHUBANESWAR vs. ITO WARD 1(2) , BHUBANESWAR

ITA 326/CTK/2026Status: DisposedITAT Cuttack02 June 2026AY 2016-20173 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal before the CIT(A). The assessment order passed by the NFAC was found to be invalid as it was passed before the effective date of the authorizing notification, and therefore, it was quashed.

What were the facts?

The assessee's appeal was filed with a delay of 140 days before the CIT(A). The assessment order was passed by the NFAC on March 25, 2022, prior to the notification authorizing the NFAC to pass such orders, which was issued on March 29, 2022.

What were the issues?

The primary issue was the validity of an assessment order passed by the NFAC before the issuance of the notification empowering it to do so.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 263,Section 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK

Before: SHRI GEORGE MATHAN & SHRI RAJESH KUMAR

Hearing: 02/06/2026Pronounced: 02/06/2026

PerBench: This is an appeal filed by the assessee against the order of CIT(A), National Faceless Appeal Centre (NFAC), Delhi in Appeal No. NFAC/2015-16/10168827 orderdated15/01/2026 for the assessment year 2016-17. 2. None appeared on behalf of the assessee and Shri Vijay Singh, Sr. DR represented on behalf of the revenue.

3.

At the outset, it is noticed that the appealhas been filed by the assessee before the ld. CIT(A) with a delay of 140 days, which was not condoned by the ld. CIT(A). The assessee filed a condonation petition before the

The order continues below.

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