MRS. KAUSALYA BARIK,ODISHA KEONJHAR vs. ITO, KEONJHAR WARD, ODISHA, KEONJHAR

ITA 358/CTK/2026Status: DisposedITAT Cuttack29 May 2026AY 2015-163 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal condoned the delays in filing the appeals before the CIT(A) and restored the issues to the CIT(A) for adjudication on merits. The assessee should be granted an adequate opportunity of being heard.

What were the facts?

The assessee filed appeals before the CIT(A) which were dismissed due to delays. The assessee is an individual taxpayer.

What were the issues?

Whether the appeals dismissed solely on grounds of delay should be restored for adjudication on merits, upholding principles of natural justice.

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

Per Bench: These are two appeals filed by the assessee against the order of CIT(A), National Faceless Appeal Centre (NFAC), Delhi dated 19/02/2026 and 18/02/2026 in appeal nos.NFAC/2014- 15/10381716 & NFAC/2015-16/10384007 for the assessment years 2015-16 & 2016-17. 2. Shri B. P. Panda, 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 appeals on account of delays. It is settled principle that

The order continues below.

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