ITAT Cuttack: Delay Not Intentional, CIT(A) Must Rehear Taxpayer on Merits

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), Ne...