PINKI MAHAPATRA,AMBAPALASH vs. ITO, DHENKANAL
What did the Tribunal hold?
The Tribunal condoned the delay and restored the matter to the Assessing Officer for fresh adjudication. This is subject to the assessee paying a cost of Rs. 10,000/-.
What were the facts?
The assessee's appeal was delayed by 35 days due to inevitable circumstances. The assessee could not provide necessary details during assessment and appellate proceedings.
What were the issues?
Whether the appeal should be admitted despite a delay, and if the case should be remanded to the AO for fresh adjudication due to non-compliance.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “HYBRID COURT AT CUTTACK”
Before: SHRI GEORGE MATHAN & SHRI RAJESH KUMAR
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- 20/10495497 dated 05.12.2025. 2. Shri Nihar Ranjan Mohanty, ld. AR appeared on behalf of the assessee and Shri Vijay Singh, Sr. DR represented on behalf of the revenue.
The appeal of the assessee is delayed by 35 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.345/CTK/26 affidavit filed by the assessee in regard to condonation of delay which are not found to be false, w
The order continues below.
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