NARAYAN CHANDRA LENKA,CUTTACK vs. ITO, WARD 2(1), CUTTACK, CUTTACK

ITA 531/CTK/2026Status: DisposedITAT Cuttack05 June 2026AY 2017-184 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeals. In the interest of justice, the matters were restored to the file of the Assessing Officer for fresh adjudication, subject to the assessee paying a cost of Rs. 10,000 in each case.

What were the facts?

The assessee filed two appeals before the ITAT with significant delays. The assessee contended that due to unavoidable circumstances, they could not provide necessary details during assessment proceedings and requested the matter be restored to the AO. The revenue did not object to condoning the delay but suggested imposing costs for non-compliance.

What were the issues?

Whether the appeals filed with significant delay should be admitted and if the case should be remanded to the Assessing Officer for fresh adjudication due to the assessee's inability to provide documents during assessment proceedings.

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. Shweta Rana, Intern of The Law College
For Respondent: Shri Vijay Singh, Sr. DR
Hearing: 05.06.2026Pronounced: 05.06.2026

PER BENCH: These two appeals filed by the assessee against the separate orders of the NFAC, DELHI [hereinafter referred to as the ‘CIT(A)’] in appeal No.NFAC/2016-17/10268532 both dated 10.12.2025 for the assessment year 2017-18. 2. Shri P.R.Mohanty, ld. AR appeared on behalf of the assessee, who was assisted by Ms. Sweta Rana, Intern of The Law College, Cuttack and Shri Vijay Singh, Sr. DR represented on behalf of the revenue.

ITA No.530&531/CTK/26

3.

ITA No.530/CTK/2026 is delayed by 735 days and ITA No.531/CTK//2026 is delayed by 66 days. In this regard, the assessee has filed an application for condonation of d

The order continues below.

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