MADHURA MANJARI SINGHDEO,RANCHI vs. INCOME TAX OFFICER WARD 3, ROURKELA

ITA 354/CTK/2026Status: DisposedITAT Cuttack05 June 2026AY 2017-20183 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal condoned the delay and restored the matter to the AO for readjudication. This was subject to the assessee paying a cost of Rs. 10,000/- to the ITAT Bar Association, Odisha, Cuttack, within sixty days.

What were the facts?

The assessee's appeal was delayed by 554 days. The assessee claimed inability to provide details during assessment due to inevitable circumstances and requested the matter be restored to the AO. The revenue did not object to condoning the delay but suggested imposing a cost.

What were the issues?

Whether the appeal filed beyond the prescribed time limit should be admitted, and if the case should be remanded to the Assessing Officer for fresh adjudication.

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 Bishwanath Sarkar, AR
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 Bishwanath Sarkar, ld. AR appeared on behalf of the assessee and Shri Vijay Singh, Sr. DR represented on behalf of the revenue.

3.

The appeal of the assessee is delayed by 554 days. In this regard, the assessee has filed an application for condonation of delay supported with an affidavit stating sufficient reasons for delay. Ld. Sr. DR also did

ITA No.354/CTK/26 not object to condone the same. Accordingly, considering the co

The order continues below.

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