SANTOSH KUMAR MODI,ANGUL vs. THE INCOME TAX OFFICER, ANGUL WARD, ANGUL, ANGUL

ITA 755/CTK/2025Status: DisposedITAT Cuttack05 June 2026AY 2022-234 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal and restored the matter to the Assessing Officer for fresh adjudication. This was subject to the assessee paying a cost of Rs. 10,000/- and providing all necessary details.

What were the facts?

The assessee's appeal was dismissed by the CIT(A) due to a delay in filing. The assessee sought condonation of this delay, explaining the reasons for it. The revenue did not object to condoning the delay.

What were the issues?

Whether the delay in filing the appeal should be condoned and the matter restored to the Assessing Officer for fresh adjudication after granting the assessee an opportunity to present evidence.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “HYBRID COURT AT CUTTACK”

Before: SHRI GEORGE MATHAN & SHRI RAJESH KUMAR

For Appellant: Shri P.K.Mishra, Advocate assisted with Ms. Dipti Pati, Intern of The Madhusudan
For Respondent: Shri Vijay Singh, Sr. DR
Hearing: 05.06.2026Pronounced: 05.06.2026

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.CIT(A), Sambalpur/10274/2019-20 dated 24.07.2024 for the assessment year 2017-18. 2. Shri P.K.Mishra, ld. AR appeared on behalf of the assessee, who was assisted with Ms. Dipti Pati, Intern of The Madhusudan Law University, Cuttack and Shri Vijay Singh, Sr. DR represented on behalf of the revenue.

ITA No.755/CTK/25

3.

The appeal of the assessee is delayed by 19 days. In this regard, the assessee has filed an application for condonation of delay supported with an affidavit stating sufficient reason

The order continues below.

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