SMRUTI RANJAN SAHOO,CUTTACK vs. THE INCOME TAX OFFICER, WARD-2(1), CUTTACK, CUTTACK

ITA 528/CTK/2026Status: DisposedITAT Cuttack04 June 2026AY 2016-173 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal. However, it held that since the original assessment order was set aside under Section 263, the appeal against that order had become infructuous and null and void.

What were the facts?

The assessee's appeal was filed with a significant delay of 214 days. During the pendency of the appeal, the Principal CIT passed an order under Section 263 of the Income Tax Act, setting aside the original assessment order.

What were the issues?

Whether an appeal filed against an assessment order that has subsequently been set aside under Section 263 is maintainable.

Which sections of the Income-tax Act were involved?

Section 263

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 Jeetendra Kumar, CIT-DR
Hearing: 04.06.2026Pronounced: 04.06.2026

PER BENCH: This is an appeal filed by the assessee against the order of the ld. Addl./JCIT(A)-5, Kolkata in appeal No.CIT(A), Cuttack/10362/2018-19 dated 06.01.2026. 2. The appeal of the assessee is delayed by 214 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 affidavit filed by the assessee in regard to condonation of delay which are not found to be false, we condone the delay of 214 days in filing the appeal and the appeal of the assessee is admitted for hearing.

ITA No.528/CTK/25

3.

None appeared on be

The order continues below.

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