What did the Tribunal hold?

The Tribunal condoned the delays in filing the appeals before the CIT(A) in the interest of justice. The matters were restored to the CIT(A) for adjudication on merits after providing the assessee an opportunity to be heard.

The assessee filed appeals before the CIT(A) which were dismissed due to a delay of approximately 10 months and 43 days. The assessee provided reasons for these delays.

What were the issues?

Whether the appeals dismissed by the CIT(A) solely on grounds of delay should be restored for adjudication on merits.

Ramalingeswar Mahadev Trust and… vs ITO | ITAT Cuttack 2026

Income Tax Appellate Tribunal, “HYBRID COURT AT CUTTACK”

Before: SHRI GEORGE MATHAN & SHRI RAJESH KUMAR

For Appellant: Shri K. K. Bal, AR

For Respondent: Shri Ashim Kumar Chakraborty, CIT-DR

Hearing: 26.05.2026Pronounced: 26.05.2026

IN THE INCOME TAX APPELLATE TRIBUNAL “HYBRID COURT AT CUTTACK” BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER ITA Nos.297 & 298/CTK/2026 Assessment Year: 2020-21 & 2021-22 Ramalingeswar Mahadev ITO, WARD-1(1), Cuttack Trust And Other Vs At-Deaulshai, Tulsipur, Cuttack, Cuttack, Odisha- 753008. (PAN: AACTR1029G) (Appellant) (Respondent)

Assessee by : Shri K. K. Bal, AR Revenue by : Shri Ashim Kumar Chakraborty, CIT-DR Date of Hearing : 26.05.2026 Date of Pronouncement : 26.05.2026

ORDER PER BENCH: These are two appeals filed by the assessee against the order of the ADDL/JCIT(A)-2, VADODARA [hereinafter referred to as the ‘CIT(A)’] in appeal no.NFAC/2019-20/10185799 dated 14.02.2024 & in appeal no.NFAC/2020-21/10185800 dated 21.03.2024 respectively.

Shri K. K. Bal, AR appeared on behalf of the assessee and Shri Ashim Kumar Chakraborty, CIT-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 both the appeals on account of delay of 10 months

ITA No.297&298/CTK/26 and 43 days respectively. The assessee has provided reasons for the delays in Form 35 filed before the ld. CIT(A). It is settled principle that the principles of natural justice cannot 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 delays in filing the appeals before the ld. CIT(A) are condoned and the issues in these appeals 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 captioned appeals of the assessee are partly allowed for statistical purposes.

Cuttack, the 26th May, 2026.

Sd/- Sd/- [Rajesh Kumar] [George Mathan] लेखा सदस्य/Accountant Member न्याययक सदस्य/Judicial Member

Dated: 26.05.2026. RS Copy of the order forwarded to: 1. Appellant - 2. Respondent – 3. CIT(A)- 4. CIT- , 5. CIT(DR),

ITA No.297&298/CTK/26

//True copy// By order Assistant Registrar

RAMALINGESWAR MAHADEV TRUST AND OTHER,CUTTACK vs. ITO WARD-1(1) CUTTACK, CUTTACK

What did the Tribunal hold?

What were the facts?

What were the issues?

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