APURBA PANDE,ROURKELA vs. ITO, WARD 3, ROURKELA, ROURKELA

ITA 435/CTK/2026Status: DisposedITAT Cuttack05 June 2026AY 2022-233 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

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

What were the facts?

The assessee's appeal was filed with a significant delay of 600 days. The assessee could not provide necessary details during assessment and appellate proceedings due to certain circumstances.

What were the issues?

Whether to condone the delay in filing the appeal and whether to restore the matter 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 P.R.Mohanty, Advocate assisted by Ms
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/2021- 22/10361269 dated 28.06.2024. 2. Shri P.R.Mohanty, ld. AR appeared on behalf of the assessee, who was assisted by Ms. Laxmipriya Lenka, Intern of 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 600 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.435/CTK/26 not object to condone the same. A

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

Recent GST High Court judgments

Search GST case law →