BIBHU KALYAN SAHOO,PURI vs. ITO, WARD, PURI

ITA 437/CTK/2026Status: DisposedITAT Cuttack29 May 2026AY 2021-223 pages
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What did the Tribunal hold?

The Tribunal condoned the delays in filing the appeals before the CIT(A) in the interest of justice, stating that procedural lapses should not deny the taxpayer's right to be heard on merits. The matters were restored to the CIT(A) for adjudication on merits.

What were the facts?

The assessee filed two appeals before the ITAT against the orders of the CIT(A) which had dismissed the assessee's appeals due to significant delays. The assessee had not appeared before the ITAT, but had filed adjournment applications.

What were the issues?

Whether the delay in filing appeals before the CIT(A) should be condoned to allow adjudication on merits, adhering to 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

Heard together (2 matters)

ITA No.400/CTK/2026
ITA No.437/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 dated 26/02/2026 and 21/04/2026 in appeal nos.NFAC/2020- 21/10504803 & NFAC/2020-21/10519475 for the assessment year 2021-22. 2. None appeared on behalf of the assessee however adjournment applications have been submitted. A perusal of the fact that the ld. CIT(A) has dismissed the appeal of the assessee without condoning the delay, consequently the adjournment application is rejected.

Shri

The order continues below.

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