INFINITY SELF HELP - L&T CO-OPERATIVE LTD,TALCHER vs. ITO, WARD ANGUL, ANGUL

ITA 552/CTK/2026Status: DisposedITAT Cuttack05 June 2026AY 2017-183 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The ITAT condoned the delay in filing the appeals before the CIT(A) and restored the matters to the CIT(A) for fresh adjudication on merits. The assessee was directed to furnish all necessary details.

What were the facts?

The assessee filed two appeals before the ITAT which were delayed by 13 days each. The lower appellate authority (CIT(A)) had dismissed the assessee's appeals due to delay, resulting in ex-parte orders.

What were the issues?

The primary issue was the dismissal of appeals by the CIT(A) solely on grounds of delay, leading to ex-parte orders. The ITAT considered whether to condone the delay and allow the appeals to be heard on merits.

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 Respondent: Shri Vijay Singh, Sr. DR
Hearing: 05.06.2026Pronounced: 05.06.2026

PER BENCH:

These two appeals filed by the assessee against the order of the NFAC, DELHI [hereinafter referred to as the ‘CIT(A)’] in appeal No.NFAC/2016-17/10450210 dated 24.02.2026 for the assessment year 2017-18. ITA No.552&554/CTK/26

2.

Miss Aparna Dutta, ld. AR appeared on behalf of the assessee and Shri Vijay Singh, Sr. DR represented on behalf of the revenue.

3.

Ld. AR has filed an adjournment application, however, looking to the facts of the case and the fact that the assessee could not furnish details before both the authorities below resulting to ex-parte orders, therefore, we reject the adjournment appli

The order continues below.

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