HIMANSU SEKHAR DAS,BHUBAN, DHENKANAL vs. INCOME TAX OFFICER, DHENKANAL WARD, DHENKANAL

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ITA 476/CTK/2025Status: DisposedITAT Cuttack03 December 2025AY 2017-18Bench: the Id.CIT(A), therefore, the delay of 68 days in filing the appeal before the Id.CIT(A) is condoned and so as to grant the assessee one more opportunity to substantiate his claim before the Id. AO, the issues in this appeal are restored to the file of Id. AO for adjudicating afresh after providing the assessee adequate opportunity of being heard. The assessee is directed to cooperate before the Id. AO in the set aside proceedings. 5. In the result, appeal of the assessee is partly allowed 1 pages

AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal condoned the delay of 68 days in filing the appeal. The issues were restored to the file of the AO for fresh adjudication after giving the assessee an opportunity to be heard.

What were the facts?

The assessee filed an appeal against the order of the Ld.Add/JCIT(A)-3, Kolkata. The appeal was dismissed by the CIT(A) due to a delay of 68 days.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) should be condoned and the matter be restored to the AO for fresh adjudication.

Which sections of the Income-tax Act were involved?

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

आदेश / O R D E R Per Bench : This is an appeal filed by the assessee against the order of the Ld.Add/JCIT(A)-3, Kolkata, dated 10.07.2025 passed in Appeal No.CIT(A), Bhubaneswar-2/10033/2020-21 for the assessment year 2017- 2018. 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 68 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. AO to decide the issue involved in the appeal afresh so that the

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