Subrat Tarai Vs ITO (ITAT Cuttack)
Income Tax Appellate Tribunal (ITAT), Cuttack Bench, on June 30, 2025, condoned a 99-day delay in the filing of income tax appeals by assessee Subrat Tarai, citing “personal problems” as a sufficient cause. The Tribunal also remitted all appeals for Assessment Years 2012-13, 2013-14, 2014-15, and 2017-18 back to the Commissioner of Income Tax (Appeals) [CIT(A)] for fresh adjudication, ensuring the assessee receives a reasonable opportunity to present his case.
The appeals stemmed from orders passed by the National Faceless Appeal Centre (NFAC), New Delhi, and the Additional/Joint CIT(A), Kanpur. For Assessment Years 2012-13 to 2014-15, the CIT(A) had dismissed the appeals in limine (at the threshold) due to being filed beyond the stipulated period of limitation. For Assessment Year 2017-18, the CIT(A) had passed an ex-parte order, as the assessee was not represented during the appellate proceedings.
The assessee’s Authorized Representative (AR) pleaded that the delay in filing the appeals for the earlier assessment years was unintentional and attributed to “personal problems” faced by the assessee. He argued that the assessee had a strong case on merits and requested that the delay be condoned and all appeals be sent back for a fresh hearing. The AR also highlighted that the ex-parte order for AY 2017-18 was passed without affording a proper opportunity to the assessee.
