What did the Tribunal hold?

The Tribunal held that principles of natural justice should not be sacrificed for procedural lapses and that merits should prevail over technicalities. The delay was condoned, and the case was restored to the CIT(A) for adjudication on merits.

The assessee filed an appeal before the CIT(A) which was dismissed due to a delay of 185 days. The assessee provided reasons for the delay.

What were the issues?

Whether the appeal filed before the CIT(A) should be dismissed solely on grounds of delay, or if the merits of the case should be considered.

Binapani Patra, Bhubaneswar vs ITO | ITAT Cuttack 2026

Income Tax Appellate Tribunal, “HYBRID COURT AT CUTTACK”

Before: SHRI GEORGE MATHAN & SHRI RAJESH KUMAR

For Appellant: Shri Pranab Kishore Das, AR

For Respondent: Shri Vijay Singh, Sr. DR

Hearing: 27.05.2026Pronounced: 27.05.2026

IN THE INCOME TAX APPELLATE TRIBUNAL “HYBRID COURT AT CUTTACK” BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER ITA No.307/CTK/2026 Assessment Year: 2020-21 Binapani Patra ITO, WARD-2(1), BHUBANESWAR Plot No.61, Patrapada, Vs Bhubaneswar, Odisha- 751019. (PAN: ADZPP4971H) (Appellant) (Respondent)

Assessee by : Shri Pranab Kishore Das, AR Revenue by : Shri Vijay Singh, Sr. DR Date of Hearing : 27.05.2026 Date of Pronouncement : 27.05.2026

ORDER PER BENCH: This is an appeal filed by the assessee against the order of the NFAC, DELHI [hereinafter referred to as the ‘CIT(A)’] in appeal no.NFAC/2019- 20/10523281 dated 20.02.2026.

Shri Pranab Kishore Das, AR appeared on behalf of the assessee and Shri Vijay Singh, Sr. DR represented on behalf of the revenue.

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 185 days. The assessee has provided reasons for the delay in Form 35 filed before the ld. CIT(A). It is settled principle that the principles of natural justice cannot

ITA No.307/CTK/26 be sacrificed in tax proceedings denying taxpayer’s right to be heard on merits solely due to procedural lapses and when merits and technicalities pitted against each other, then merit alone deserves to be prevailed. This being so, in the interest of justice, the delay in filing the appeal before the ld. CIT(A) is condoned and the issues in this appeal are restored to the file of the ld. CIT(A) for adjudication on merits after granting adequate opportunity of being heard to the assessee.

In the result, the appeal of the assessee is partly allowed for statistical purposes.

Cuttack, the 27th May, 2026.

Sd/- Sd/- [Rajesh Kumar] [George Mathan] लेखा सद�य/Accountant Member �या�यक सद�य/Judicial Member

Dated: 27.05.2026. RS Copy of the order forwarded to: 1. Appellant - 2. Respondent – 3. CIT(A)- 4. CIT- , 5. CIT(DR),

//True copy// By order Assistant Registrar

BINAPANI PATRA,BHUBANESWAR vs. ITO, WARD 2(1), BHUBANESWAR, BHUBANESWAR

What did the Tribunal hold?

What were the facts?

What were the issues?

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