K S S REAL INFRA PRIVATE LIMITED,ODISHA vs. DCIT, CIRCLE-1(1), SAMBALPUR

ITA 361/CTK/2026Status: DisposedITAT Cuttack29 May 2026AY 2017-183 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 matter for adjudication on merits. The duplicate appeal was dismissed.

What were the facts?

The assessee filed two appeals before the ITAT, one with a significant delay. The ITAT condoned the delay in one appeal after finding the reasons plausible. The second appeal was a duplicate of the first.

What were the issues?

Whether the delay in filing an appeal before the CIT(A) should be condoned to allow for adjudication on merits, and whether a duplicate appeal should be dismissed.

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

Heard together (2 matters)

ITA No.361/CTK/2026
ITA No.366/CTK/2026

Read from the judgment's own cause title. This page is filed under one of them.

Per Bench: These are two appeals filed by the assessee against the order of CIT(A), National Faceless Appeal Centre (NFAC), Delhi both dated 25/09/2025 in appeal nos.NFAC/2016-17/10271548 & NFAC/2016- 17/10271548 for the assessment year 2017-18. 2. Shri Pradeep Parhi, AR appeared on behalf of the assessee and Shri Vijay Singh, Sr. DR represented on behalf of the revenue.

3.

ITA No.361/CTK/2026 filed by the assessee with a delay of 130 days. The assessee has filed a condonation

The order continues below.

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