SARDA MINES PRIVATE LIMITED,KEONJHAR, ODISHA vs. DCIT/ACIT,CIRCLE TDS BHU, BHUVNESHWAR, ODISHA

ITA 469/CTK/2026Status: DisposedITAT Cuttack05 June 2026AY 2017-183 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay, holding that dismissing an appeal on technical grounds without considering merits goes against natural justice. They relied on Supreme Court judgments for a liberal approach to condonation of delay.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed due to a 451-day delay. The delay was caused by the tax consultant mistakenly selecting the wrong financial year while filing Form 35.

What were the issues?

Whether a significant delay in filing an appeal, caused by a consultant's error, should lead to dismissal on technical grounds without considering the merits of the case.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, CUTTACK BENCH, CUTTACK

Before: S/SHRI GEORGE MATHAN & RAJESH KUMAR

For Respondent: Shri Jeetendra Kumar, ld CIT DR assisted by Shri Supravat Nayak, intern from ‘The Law College, Cutack”
Hearing: 05/06/2026Pronounced: 05/06/2026

Per Bench This is an appeal filed by the assessee against the order of the ld Addl/JCIT(A)- 13, Mumbai dated 30.3.2026 in Appeal No. Addl/JCIT(A)-13, Mumbai/10008/2016- 17 for the assessment year 2017-18. 2. None appeared for the assessee and Shri Jeetendra Kumar, ld CIT DR appeared for the revenue assisted by Shri Supravatr Nayak, intern from ‘The law College, Cuttack”.

3.

We have heard ld CIT DR and perused the record of the case. A perusal of the order of the ld JCIT(A) shows that the ld JCIT (A) has dismissed the appeal on the ground of 451 days delay in filing of appeal before him. The sole reason for not 2 Ass

The order continues below.

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