SHIKSHYA O SAMBHABANA,KENDRAPARA vs. ITO EXEMPTION, CUTTACK, CUTTACK

ITA 369/CTK/2026Status: DisposedITAT Cuttack05 June 2026AY 2019-203 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal held that principles of natural justice should not be sacrificed for procedural lapses. Therefore, the delays in filing appeals before the CIT(A) were condoned.

What were the facts?

The assessee filed appeals before the CIT(A) for multiple assessment years, but these appeals were dismissed due to significant delays. The assessee provided reasons for these delays in the prescribed forms.

What were the issues?

The key issue was whether the delays in filing appeals before the CIT(A) should be condoned to allow for adjudication on merits, considering the principles of natural justice.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK

Before: SHRI GEORGE MATHAN & SHRI RAJESH KUMAR

For Appellant: Shri P. R. Mohanty, AR
For Respondent: Shri Vijay Singh, Sr DR
Hearing: 05/06/2026Pronounced: 05/06/2026

Per Bench These are the appeals filed by the assessee against the separate orders of the ld ADDL/JCIT(A)-1, Nashik dated 20/03/2026 in Appeal Nos.Addl/JCIT(A)-1, Nashik/10001/2013-14 , Addl/JCIT(A)-1, Nashik/10005/2018-19, Addl/JCIT(A)-1, Nashik/10005/2020-21 and Addl/JCIT(A)-1, Nashik/10011/2021-22 for the assessment years 2014-2015, 2019-2020, 2021-2022 & 2022-2023 respectively. Assessment Year: 20-20

2.

Shri P. R. Mohanty, AR, appeared for the assessee and Shri Vijay Singh, Ld Sr DR appeared for the revenue.

3.

A perusal of the f

The order continues below.

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