BASUDEV GODABARI DEGREE COLLEGE,SAMBALPUR vs. INCOME TAX OFFICER WARD-2, JHARSUGUDA, JHARSUGUDA

ITA 555/CTK/2026Status: DisposedITAT Cuttack05 June 2026AY 2017-183 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The tribunal restored the issues to the AO for fresh adjudication, allowing the assessee an opportunity to present all relevant facts, subject to a cost of Rs. 10,000.

What were the facts?

The assessee's appeal was delayed by 14 days, which was condoned by the tribunal. The assessee sought to restore the matter to the AO due to inability to provide details during assessment and appellate proceedings.

What were the issues?

Whether the assessee's inability to furnish details during assessment and appellate proceedings warrants restoration of the case 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
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 ld. Addl./JCIT(A), Faridabad, dated 31.01.2026 passed in Appeal No.CIT(A)l Sambalpur/10025/2020-21 for the assessment year 2017-18. 2. Shri P.K.Mishra, ld. AR appeared on behalf of the assessee and Shri Vijay Singh, Sr. DR represented on behalf of the revenue.

3.

The appeal of the assessee is delayed by 14 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 not object to condone the same. Accordingly, considering the contents of the ITA No.555/CTK/26 affidavit filed by the assessee in regard to condonation of delay which are not foun

The order continues below.

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