What did the Tribunal hold?

The Tribunal held that principles of natural justice cannot be sacrificed for procedural lapses. Merits should prevail over technicalities. The appeal was restored to the CIT(A) for re-adjudication on merits.

The assessee filed an appeal before the CIT(A) which was dismissed due to a delay of 57 days without adjudication on merits. The assessee did not appear before the ITAT. The Revenue was represented by the Sr. DR.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal solely on grounds of delay without considering the merits of the case.

Akashdeep Dibyasingh Giri… vs DCIT | ITAT Cuttack 2026

Income Tax Appellate Tribunal, “CUTTACK BENCH, CUTTACK

Before: SHRI GEORGE MATHAN & SHRI RAJESH KUMAR

For Respondent: Shri Vijay Singh, Sr. DR

Hearing: 14.05.2026Pronounced: 14.05.2026

IN THE INCOME TAX APPELLATE TRIBUNAL “CUTTACK BENCH, CUTTACK VIRTUAL HEARING AT KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER ITA No.252/CTK/2026 Assessment Year: 2016-17 Akashdeep Dibyasingh Giri DCIT, Circle-1(1), Bhubaneswar Plot No.546, Saheed Nagar, Vs Saheed Nagar, Bhubaneswar- 751007. (PAN: AHRPG4392D) (Appellant) (Respondent)

Assessee by : None Revenue by : Shri Vijay Singh, Sr. DR Date of Hearing : 14.05.2026 Date of Pronouncement : 14.05.2026

ORDER PER BENCH: This is an appeal filed by the assessee against the order of the NFAC, Delhi [hereinafter referred to as the ‘CIT(A)’] in appeal no.NFAC/2015-16/10378924 dated 22.07.2025 for the assessment year 2016-17.

None represented on behalf of the assessee and Shri Vijay Singh, Sr DR represented on behalf of the revenue.

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 delay

ITA No.252/CTK/2026

of 57 days without adjudicating the appeal of the assessee on merits. It is settled principle that the principles of natural justice cannot be sacrificed in tax proceedings denying taxpayer’s right to be heard on merits solely due to procedural lapses and when merits and technicalities pitted against each other, then merit alone deserves to be prevailed. This being so, in the interest of justice, the issues in this appeal are restored to the file of the ld. CIT(A) for re-adjudication after granting adequate opportunity of being heard to the assessee.

In the result, the captioned appeal of the assessee is partly allowed for statistical purposes.

Kolkata, the 14th May, 2026.

Sd/- Sd/- [Rajesh Kumar] [George Mathan] लेखा सदस्य/Accountant Member न्याययक सदस्य/Judicial Member

Dated: 14.05.2026. RS Copy of the order forwarded to: 1. Appellant - 2. Respondent – 3. CIT(A)- 4. CIT- , 5. CIT(DR),

//True copy// By order Assistant Registrar

AKASHDEEP DIBYASINGH GIRI,BHUBANESWAR vs. DCIT, CIRCLE 1(1), BHUBANESWAR, , AYAKAR BHAWAN, BHUBANESWAR

What did the Tribunal hold?

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