DILLIP KUMAR SAHOO,JAGATSINGHPUR vs. THE INCOME TAX OFFICER, WARD PARADEEP, PARADIP

ITA 166/CTK/2026Status: DisposedITAT Cuttack29 May 2026AY 2020-213 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal before the CIT(A) and restored the issues to the CIT(A) for adjudication on merits. The principles of natural justice should not be sacrificed for procedural lapses.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed due to a delay of 346 days. The assessee provided reasons for the delay.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) should be condoned to allow adjudication on merits, upholding principles of natural justice over procedural technicalities.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK

Before: SHRI GEORGE MATHAN & SHRI RAJESH KUMAR

Hearing: 29/05/2026Pronounced: 29/05/2026

This is an appeal filed by the assessee against the order passed by the Ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi order dated 29/01/2026 in appeal no.NFAC/2019- 20/10546568 for the assessment year 2020-21. 2. Shri Prasanta Kr. Mishra, AR appeared on behalf of the assessee and Shri Vijay Singh, Sr. DR represented on behalf of the revenue.

3.

A perusal of the facts in the present case clearly shows that the ld. CIT(A) has dismissed the appeal on account of delay of 346 days. The assessee has

The order continues below.

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