HARIPUR SERVICE CO-OPERATIVE SOCIETY LIMITED,BHUBANESWAR vs. ITO, EXEMPTION WARD, BERHAMPUR
What did the Tribunal hold?
The Tribunal condoned the delay and restored the issues to the file of the AO for readjudication. This is subject to the assessee paying a cost of Rs. 10,000/- to the ITAT.
What were the facts?
The assessee's appeal was delayed by 111 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 the delay, and whether the case should be remanded to the AO for fresh adjudication due to non-production of evidence.
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- 20/10474839 dated 29.10.2025. 2. Shri Natabar Panda, 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 111 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 ITA No.423/CTK/26 the affidavit filed by the assessee in regard to condonation of del
The order continues below.
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