SURESH KUMAR SOMANI,MALKANGIRI vs. ASSISTANT COMMISSIONER OF INCOME TAX, BERHAMPUR, BERHAMPUR
In the result, the appeal of the assessee is allowed for statistical purposes
ITA 55/CTK/2025[2017-18]Status: DisposedITAT Cuttack21 Nov 2025AY 2017-18
Bench: Shri Duvvuru Rl Reddy, Vice- & Shri Rajesh Kumarita No.55 /Ctk/2025 Assessment Year: 2017-18 Suresh Kumar Somani…………………………………................……….……Appellant Motu Road, Korukonda B.O, Alur, Malkangiri (Odisha), Odissa - 764045.. [Pan: Acxps8005Q] Vs. Acit, Berhampur………....………..…………………………...……...…..…..Respondent Appearances By: Shri R. B. Doshi, Ar, Appeared On Behalf Of The Appellant. Shri Vijay Singh, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : August 19, 2025 Date Of Pronouncing The Order : November 21, 2025 Order Per Rajesh Kumar: This Appeal Filed By The Assessee Is Directed Against The Order Dated 22.03.2024 Of The National Faceless Appeal Centre [‘Cit(A)’] Passed Under Section 250 Of The Income-Tax Act, 1961 (Hereinafter Referred To As “The Act”) For The Assessment Year 2017–18. 2. The Appeal Has Been Filed By The Assessee With A Delay Of 228 Days. The Assessee Has Filed An Affidavit For Condonation Of The Delay. After Considering The Reasons Cited In The Affidavit For Condonation Of Delay, We Find That The Reasons Are Valid & Consequently, The Delay In Filing The Appeal Is Hereby Condoned & We Proceed To Dispose Of The Appeal On Merits.
Section 143(2)Section 250Section 40A(3)
B. Doshi, AR, appeared on behalf of the appellant.
Shri Vijay Singh, Sr. DR, appeared on behalf of the Respondent.
Date of concluding the hearing : August 19, 2025
Date of pronouncing the order : November 21, 2025
ORDER
Per Rajesh Kumar, Accountant Member:
This appeal filed by the assessee is directed against the order dated 22.03.2024 of the National Faceless Appeal