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Income Tax Appellate Tribunal - Cuttack

Amanulla Khan,Kalahandi vs Income Tax Officer, Bhawani Patna Ward, ... on 23 March, 2026

                IN THE INCOME TAX APPELLATE TRIBUNAL
                       "CUTTACK BENCH, CUTTACK
                      VIRTUAL HEARING AT KOLKATA

           BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER
           AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER

                           ITA No.348/CTK/2025
                         Assessment Year: 2016-17

     Amanulla Khan                      ITO, Ward-Bhawanipatna

     War no.13, Patel Nagar, Vs
     Kariar   Road,   S.O  Jonk,
     Kalahandi, Odisha-766104.
     (PAN: ANYPK5601Q)
     (Appellant)                 (Respondent)


      Assessee by      : None
      Revenue by       : Shri Sanjib Banerjee, Sr. DR

      Date of Hearing             :   23.03.2026
      Date of Pronouncement       :   23.03.2026

                                 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.CIT(A), sambalpur/10180/2018-19 dated 12.10.2025 for the assessment year 2016-17.

2. None represented on behalf of the assessee and Shri Sanjib Banjerjee, Sr. DR represented on behalf of the revenue.

3. The appeal is filed with a delay of 536 days. The assessee has filed a condonation petition which reads as under:

ITA No.348/CTK/2025 2 ITA No.348/CTK/2025

4. We have considered the rival submissions. No evidence in support of the contention of the assessee has been filed. It must also be 3 ITA No.348/CTK/2025 mentioned that affidavit in support of the condonation petition has not been filed. Consequently, the delay is not condoned.

5. In the result, the appeal of the assessee is dismissed in limine.

Kolkata, the 23rd March, 2026.

               Sd/-                                           Sd/-
       [Rajesh Kumar]                                 [George Mathan]
 लेखा सदस्य/Accountant Member                  न्याययक सदस्य/Judicial Member


Dated: 23.03.2026.
RS

Copy of the order forwarded to:

1. Appellant -
2. Respondent -
3. CIT(A)-
4. CIT- ,
5. CIT(DR), //True copy// By order Assistant Registrar 4