GOVINDA CHANDRA BASKE,ODISHA vs. ITO, WARD 1, BARIPADA, BARIPADA

ITA 425/CTK/2026Status: DisposedITAT Cuttack29 May 2026AY 2017-183 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal condoned the delay and restored the appeal to the Assessing Officer for fresh adjudication. This was granted to provide the assessee another opportunity to furnish evidence, subject to payment of costs.

What were the facts?

The assessee's appeal was filed with a significant delay of 418 days. The assessment and the CIT(A)'s order were passed ex-parte due to the assessee's failure to produce evidence and respond to notices.

What were the issues?

Whether to condone the delay in filing the appeal and grant another opportunity for adjudication when the assessment and appellate orders were passed ex-parte due to non-compliance.

Which sections of the Income-tax Act were involved?

Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK

Before: S/SHRI GEORGE MATHAN & RAJESH KUMAR

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

Per Bench

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 05/12/2024 for the assessment year 2017-18. 2. Shri Nanak Folgla, ld AR appeared for the assessee and Shri Vijaya Singh, ld Sr DR appeared for the revenue.

3.

The appeal is time barred by 418 days. The assessee has filed condonation petition alongwith affidavit in support of the delay in filing the appeal. The above submission of the assessee has not foun

The order continues below.

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