What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal. In the interest of justice, the appeal was restored to the file of the CIT(A) for re-adjudication with an opportunity for the assessee to be heard.

The assessee filed an appeal with a significant delay. The lower appellate authority passed an ex parte order as the assessee failed to provide relevant details.

What were the issues?

Whether the appeal filed by the assessee should be admitted despite the delay, and whether the ex parte order passed by the CIT(A) should be set aside.

Ayub Seikh, Nayahat vs ITO | ITAT Cuttack 2026

Income Tax Appellate Tribunal, “HYBRID COURT AT CUTTACK”

Before: SHRI GEORGE MATHAN & SHRI RAJESH KUMAR

For Respondent: Shri Vijay Singh, Sr. 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 No.304/CTK/2026 Assessment Year: 2017-18 Ayub Seikh ITO, Ward- Puri, Puri Vs Nayahat, GOP, Dist-Puri- 752107. (PAN: BAOPS7798N) (Appellant) (Respondent)

Assessee by : None (Adjournment application filed) Revenue by : Shri Vijay Singh, Sr. DR Date of Hearing : 26.05.2026 Date of Pronouncement : 26.05.2026

ORDER PER BENCH: This is an appeal filed by the assessee against the order of the Commissioner of Income Tax (Appeals), ADDL/JCIT(a)-9, DELHI [hereinafter referred to as the ‘CIT(A)’] in appeal no.CIT(A), Bhubaneswar- 2/10100/2019-20 dated 13.02.2024.

None appeared on behalf of the assessee however an adjournment application has submitted wherein no reasons have been shown by the assessee, consequently the same is rejected. Shri Vijay Singh, Sr. DR represented on behalf of the revenue.

ITA No.304/CTK/26 3. The appeal filed by the assessee is with a delay of 694 days. The assessee has filed a condonation petition which is further supported by an affidavit duly filed by the assessee. The reasons in the affidavit are plausible and reasonable. Consequently, the delay in filing the appeal is hereby condoned and we proceed to dispose off the appeal on merits.

A perusal of the facts in the present appeal shows that the order of the ld. CIT(A) is an ex parte order and the assessee failed to provide relevant details before the lower authorities. This being so, in the interest of justice, the issues in the appeal are restored to the file of the ld. CIT(A) for re-adjudication after granting adequate opportunity of being heard to the assessee. The assessee is directed to positively cooperate during the set aside proceedings.

In the result, the appeal of the assessee is 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), 2

ITA No.304/CTK/26

//True copy// By order Assistant Registrar

AYUB SEIKH,NAYAHAT vs. ITO, WARD , PURI

What did the Tribunal hold?

What were the facts?

What were the issues?

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