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Facts
The assessee filed an appeal against the order of the Ld. CIT(A) who dismissed the appeal due to a delay. The assessee's AR requested condonation of the 516-day delay and an opportunity to be heard.
Held
The Tribunal condoned the delay of 516 days in filing the appeal before the CIT(A) in the interest of justice. The issues were restored to the file of the AO for fresh adjudication after providing the assessee with an adequate opportunity to be heard.
Key Issues
Whether the delay in filing the appeal before the CIT(A) should be condoned and the matter restored to the AO for fresh adjudication.
Sections Cited
IT Act
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK
Before: SHRI GEORGE MATHAN & SHRI MADHUSUDAN SAWDIA
Per Bench : This is an appeal filed by the assessee against the order of the Ld.CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 10.12.2025 for the assessment year 2018-2019. 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 prayer that the delay before the ld. CIT(A) may kindly be condoned and the matter may be restored to the file of the AO to decide the issue involved in the appeal afresh so that the assessee could be able to produce all the evidence to substantiate its claim.
In reply, ld Sr.DR vehemently supported the orders of the Assessing Officer and ld. CIT(A).
We have considered the rival submissions. As it is noticed from the orders of the authorities below that the assessee could not substantiate its 2 claim by providing relevant documents. The ld. CIT(A) has dismissed the appeal of the assessee on account of delay. However, ld. AR before us requested to condone the delay of 516 days in filing the appeal before the ld. CIT(A) and the assessee may kindly be provided one more opportunity of being heard before the ld. AO. This being so, in the interest of justice, we condone the delay of 516 days in filing the appeal before the ld. CIT(A) and restore the issues in the appeal to the file of ld. AO for adjudicating afresh after providing the assessee adequate opportunity of being heard.
In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 24/02/2026. (MADHUSUDAN SAWDIA) (GEORGE MATHAN) लेखा सदस्य/ ACCOUNTANT MEMBER न्यानयक सदस्य / JUDICIAL MEMBER ददनाांक Dated 24/02/2026 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to : 1. अपीलार्थी / The Appellant - 2. प्रत्यर्थी / The Respondent- 3. आयकर आयुक्त(अपील) / The CIT(A), आयकर आयुक्त / CIT 4. 5. विभागीय प्रविविवि, आयकर अपीलीय अविकरण, कटक / DR, ITAT, Cuttack आदेशािुसार/ BY ORDER, गार्ड फाईल / Guard file. 6. सत्यापपत प्रतत //// (