IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER (Assessment Year: 2013-14)

Satyasai Mines & Minerals Limited, I.T.O.

At Plot No. N-5/274, IRC Village, Ward 1(4), Vs.

Nayapalli, Khurda, B hubaneshwar.

Bhubaneshwar-751015 (Odisha)

PAN No. AAHCS 4827 R Appellant/ Assessee Respondent/ Revenue Assessee represented by Shri P.K. Mishra and Shri Narahari Swain, A.Rs.

Department represented by Shri Ashim Kumar Chakraborty, CIT-DR Date of hearing 18/02/2026 Date of pronouncement 18/02/2026

O R D E R

PER: BENCH

1. This is an appeal filed by the assessee against the order of the ld. CIT(A), NFAC, Delhi in Appeal No. NFAC/2012-13/10169897 dated 10/01/2025 for the A.Y. 2013-14.

2. Shri P.K. Mishra with Shri Narahari Swain, ld. A.Rs. appeared on behalf of the assessee and Shri Ashim Kumar Chakraborty, ld. CIT-DR represented on behalf of the revenue.

3. The appeal of the assessee is delayed by 273 days. In this regard, the assessee has filed an application for condonation of delay supported with an affidavit stating therein sufficient reasons for delay in filing the appeal before the Tribunal, which are not