What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal. In the interest of justice, the case was restored to the file of the lower authority for re-adjudication with an adequate opportunity for the assessee to be heard.

The assessee filed an appeal with a significant delay of 595 days. The lower authority's order was ex parte, as the assessee failed to provide relevant details.

What were the issues?

Whether the delay in filing the appeal should be condoned and if the ex parte order passed by the lower authority should be set aside for fresh adjudication.

Dinesh Chandra Das, Mayurbhanj vs ITO | ITAT Cuttack 2026

Income Tax Appellate Tribunal, “CUTTACK BENCH, CUTTACK

Before: SHRI GEORGE MATHAN & SHRI RAJESH KUMAR

For Appellant: Shri Somanath Sahoo, AR

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.259/CTK/2026 Assessment Year: 2012-13 Dinesh Chandra Das ITO, Ward-1, Baripada

Majhigaon, Behalda Road, Vs Bamanghaty, Mayurbhanj- 757054, Odisha-757054. (PAN: AAUPD0546J) (Appellant) (Respondent)

Assessee by : Shri Somanath Sahoo, AR 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 ADDL/JCIT(A)-9, FARIDABAD [hereinafter referred to as the ‘JCIT’] in appeal no.CIT(A), Cuttack/10165/2016-17 dated 08.05.2024 for the assessment year 2012-13.

Shri Somanath Sahoo, AR, represented on behalf of the assessee and Shri Vijay Singh, Sr DR represented on behalf of the revenue.

ITA No.259/CTK/2026

The appeal filed by the assessee is with a delay of 595 days. The assessee has filed a condonation petition which is further supported by an affidavit duly filed by the assessee. The reasons in the affidavit are plausible and reasonable. Consequently, the delay in filing the appeal is hereby condoned and we proceed to dispose off the appeal on merits.

A perusal of the facts in the present appeal shows that the order of the ld. JCIT is an ex parte order and the assessee failed to provide relevant details before the lower authorities. This being so, in the interest of justice, the issues in the appeal are restored to the file of the ld. JCIT for re-adjudication after granting adequate opportunity of being heard to the assessee. The assessee is directed to positively cooperate during the set aside proceedings.

In the result, the 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),

ITA No.259/CTK/2026

//True copy// By order Assistant Registrar

DINESH CHANDRA DAS,MAYURBHANJ vs. INCOME TAX OFFICER, WARD-1, BARIPADA, BARIPADA

What did the Tribunal hold?

What were the facts?

What were the issues?

Recent GST High Court judgments