BHUBANESWAR MUNICIPAL CORPORATION,BHUBANESWAR vs. DCIT, TDS CIRCLE, BHUBANESWAR, BHUBANESWAR

ITA 690/CTK/2025Status: DisposedITAT Cuttack23 December 2025AY 2017-18Bench: SHRI DUVVURU RL. REDDY, VICE PRESIDENT (KZ), SHRI RAJESH KUMAR (Accountant Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal held that the first appellate authority was wrong in presuming deliberate negligence or malafide intention in the delay. Citing the Supreme Court's judgment in Collector, Land Acquisition v. Mst. Katiji, the Tribunal emphasized a justice-oriented approach for condoning delays.

What were the facts?

The appeals were filed by the assessee against orders that dismissed their appeals due to delay without condoning it. The assessee argued that the delay was unintentional and due to circumstances beyond their control, such as office relocation and frequent transfer of officers.

What were the issues?

Whether the delay in filing the appeals before the first appellate authority should be condoned.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK

Before: SHRI DUVVURU RL. REDDY(KZ) & SHRI RAJESH KUMAR

Heard together (6 matters)

ITA No.685/CTK/2025
ITA No.686/CTK/2025
ITA No.687/CTK/2025
ITA No.688/CTK/2025
ITA No.690/CTK/2025
ITA No.691/CTK/2025

Read from the judgment's own cause title. This page is filed under one of them.

Per Duvvuru RL Reddy, Vice President These are appeals filed by the assessee against the separate orders passed by ld Addl/JCIT(A)-2, Visakhapatnam all

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

Recent GST High Court judgments

Search GST case law →