M/S AUROGLOBAL COMTRADE PRIVATE LIMITED,BHUBANESWAR vs. DCIT , CIRCLE 1(1), BHUBANESWAR, BHUBANESWAR

ITA 462/CTK/2026Status: DisposedITAT Cuttack29 May 2026AY 2017-20183 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal before the CIT(A) due to COVID-19 impact. It further directed the deletion of the disallowance of travelling expenses, considering the substantial income declared by the assessee and the business purpose of the travel.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed for being time-barred by 1109 days. The assessee's appeal before the ITAT was also time-barred by 452 days, which was condoned. The core issue was the disallowance of Rs. 6,15,000/- towards travelling expenses of the Managing Director.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) should be condoned, and whether the disallowance of travelling expenses was justified.

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 of ADDL/JCIT(A), Thane dated 12/11/2024 for the assessment year 2017-18. 2. Shri J.M.Pattnaik, AR appeared for the assessee and Shri Vijaya Singh, ld Sr DR appeared for the revenue.

3.

The appeal is time barred by 452 days. The assessee has filed condonation petition supported by affidavit and medical certificate explaining the cause of delay. After considering the condonation petition and hearing the parties, we are

The order continues below.

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