VIKASH KUMAR JAIN,BALANGIR vs. INCOME TAX OFFICER WARD-1,BOLANGIR, BOLANGIR

ITA 447/CTK/2026Status: DisposedITAT Cuttack05 June 2026AY 2020-213 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 within 60 days.

What were the facts?

The assessee's appeal was delayed by 86 days. The assessee claimed inability to provide details during assessment and requested the matter be restored to the AO. The revenue objected, stating opportunities were given.

What were the issues?

Whether the assessee's appeal should be admitted despite the delay, and if the case should be remanded to the AO 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.K.Mishra, Advocate assisted with Ms. Binapani Mishra, 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.NFAC/2019- 20/10468922 dated 20.11.2025. 2. Shri P.K.Mishra, ld. AR appeared on behalf of the assessee, who was assisted with Ms. Binapani Mishra, Intern of The Madhusudan Law University, Cuttack and Shri Vijay Singh, Sr. DR represented on behalf of the revenue.

ITA No.447/CTK/26

3.

The appeal of the assessee is delayed by 86 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

The order continues below.

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