S B CONSTRUCTION ,ANGUL vs. DCIT CIRCLE-4(1), BHUBANESWAR, BHUBANESWAR

ITA 409/CTK/2026Status: DisposedITAT Cuttack05 June 2026AY 2017-183 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal restored the issues to the file of the AO for fresh adjudication after granting the assessee an opportunity to be heard. This was subject to the assessee paying a cost of Rs. 10,000/- to the ITAT Bar Association.

What were the facts?

The assessee's appeal was delayed by 110 days. The assessee could not provide necessary details during assessment and to the CIT(A) due to unavoidable circumstances. The Tribunal condoned the delay.

What were the issues?

Whether the appeal should be admitted despite the delay and whether the matter should be restored to the AO for fresh adjudication with a cost.

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.R.Mohanty, Advocate assisted by Ms.Saloni Rout, Intern The Law College, Cuttack
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.NFAC/2016- 17/10509622 dated 31.10.2025. 2. Shri P.R.Mohanty, ld. AR appeared on behalf of the assessee, who was assisted by Ms.Saloni Rout, Intern The Law College, Cuttack and Shri Vijay Singh, Sr. DR represented on behalf of the revenue.

3.

The appeal of the assessee is delayed by 110 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.409/CTK/26 not object to condone the same. Accordingly, considerin

The order continues below.

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