SHRI PARAMESWAR MOHANTA,MAYURBHANJ vs. INCOME TAX OFFICER, WARD-1, BARIPADA

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ITA 436/CTK/2025Status: DisposedITAT Cuttack03 December 2025AY 2019-20Bench: SHRI GEORGE MATHAN (Judicial Member), SHRI RAJESH KUMAR (Accountant Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal considered the submissions, condoned the delay of 174 days in filing the appeal, and restored the issues to the file of the Ld. CIT(A) for fresh adjudication.

What were the facts?

The assessee filed an appeal against the order of the Ld.CIT(A) which dismissed the appeal on account of delay. The assessee explained the delay of 174 days with sufficient reasons and prayed for condonation.

What were the issues?

The primary issue was whether the delay in filing the appeal before the Ld. CIT(A) should be condoned and the appeal should be restored for fresh adjudication.

Which sections of the Income-tax Act were involved?

Section 46

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK

Before: SHRI GEORGE MATHAN & SHRI RAJESH KUMAR

Hearing: 03/12/2025Pronounced: 03/12/2025

(नििाारण वर्ा / Assessment Year : 2019-2020) Sri Parameswar Mohanta, Vs ITO, Ward- 1, Baripada Sunamuhin, Ward No.11, Baripada, Dist: Mayurbhanj-757001 PAN No. : AQAPM 4607 K (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee by : Shri Somnath Sahoo, AR राजस्व की ओर से /Revenue by : Shri Vijay Singh, Sr. DR सुनवाई की तारीख / Date of Hearing : 03/12/2025 घोषणा की तारीख/Date of Pronouncement : 03/12/2025 आदेश / O R D E R Per Bench : This is an appeal filed by the assessee against the order of the Ld.CIT(A), National Faceless Appeal Centre(NFAC) dated 04.08.2025 passed in Appeal No.NFAC/2018-19/10394520 for the assessment year 2019-2020.

2.

It was submitted by the ld. AR that the ld. CIT(A) has dismissed the appeal of the assessee on account of delay. It was the submission that the assessee has explained the delay of 174 days in filing the appeal before the ld. CIT(A) along with sufficient reasons. It was the prayer that the delay may kindly be condoned and matter may be restored to the file of ld. CIT(A) to decide the issue involved in the appeal afresh so that the

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