BHARATI VIDYA MANDIR,KENDRAPADA vs. THE INCOME TAX OFFICER WARD, JAJPUR, JAJPUR

ITA 392/CTK/2026Status: DisposedITAT Cuttack29 May 2026AY 2022-233 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, emphasizing the principles of natural justice.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed due to a delay of 910 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, considering 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

PerBench: This is an appeal filed by the assessee against the order passed by the ADDL/JCIT(A)-2, GURUGRAM order dated 29/02/2026 in appeal no. ADDL/JCIT(A)-2, GURUGRAM/10036/2021-22 for the assessment year 2022-23. 2. Shri Prasanta Kumar Mishra & P. K Mishra, Ars 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 910 days. The assessee h

The order continues below.

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