ANANTA CHANDRA KHUNTIA,BHADRAK vs. INCOME TAX OFFICER, BHADRAK

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ITA 710/CTK/2025Status: DisposedITAT Cuttack16 March 2026AY 2020-21Bench: SHRI GEORGE MATHAN (Judicial Member), SHRI RAJESH KUMAR (Accountant Member)1 pages

AI SummaryPartly Allowed

Facts

The assessee filed an appeal against the order of the NFAC, Delhi for the assessment year 2020-21. The appeal was dismissed by the CIT(A) on the ground of delay in filing, without adjudicating the merits.

Held

The Tribunal found that the reasons for the delay were reasonable and plausible and condoned the delay. The appeal was restored to the CIT(A) for adjudication on merits.

Key Issues

Whether the appeal should be decided on merits despite the delay in filing, and if so, whether the delay should be condoned.

Sections Cited

Income Tax Appellate Tribunal, “CUTTACK BENCH, CUTTACK

Before: SHRI GEORGE MATHAN & SHRI RAJESH KUMAR

For Appellant: Shri Nihar Ranjan Biswal, AR

For Respondent: Shri Shakeer Ahamed, Sr. DR

Hearing: 16.03.2026Pronounced: 16.03.2026

ORDER PER BENCH: This is an appeal filed by the assessee against the order of the NFAC, Delhi [hereinafter referred to as the ‘CIT(A)’] in appeal no.NFAC/2019-20/10508787 dated 10.10.2025 for the assessment year 2020-21. 2. Shri Nihar Ranjan Biswal, AR, represented on behalf of the assessee and Shri Shakeer Ahamed, Sr. DR represented on behalf of the revenue.

During the course of hearing, it was submitted by the ld. AR that the ld. CIT(A) has dismissed the appeal of the assessee on account of delay of 147 days in filing the appeal without adjudicating the appeal of the assessee on merits. It was the prayer that the matter may be restored to the file of ld. CIT(A) to adjudicate the issue on merits.

In reply, the ld. Sr. DR vehemently supported the orders of the authorities below.

We have considered the rival submissions. A perusal of the order of the ld. CIT(A) clearly shows that ld. CIT(A) has dismissed the appeal of the assessee on the ground of delay without adjudicating the appeal of the assessee on merits. The assessee has stated the reasons for the delay before the ld. CIT(A) and the said reasons are reasonable and plausible. The delay in filing of the appeal before the ld. CIT(A) stands condoned. This being so, in the interest of justice, we restore the appeal of the assessee before the ld. CIT(A) for adjudicating on merits after providing the assessee adequate opportunity of being heard. The assessee shall cooperate in the re-adjudication proceedings before the ld. CIT(A) positively and the assessee will be on liberty to raise any additional ground.

In the result, appeal of the assessee is partly allowed for statistical purposes. Kolkata, the 16th March, 2026.