IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER (Assessment Year: 2014-15)

Satyajit Munda, I.T.O., At-Kukudakhumpi, Bainganbadia, Ward-1, Vs.

Kuliana, Mayurbhanj-757105 (Odisha) B aripada.

PAN No. AMRPM 0321 K Appellant/ Assessee Respondent/ Revenue Assessee represented by Shri Deba Prasad Mishra, A.R.

Department represented by Shri Sanjib Banerjee, Sr.DR Date of hearing 25/02/2026 Date of pronouncement 25/02/2026

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/2013-14/10383818 dated 30/10/2025 for the A.Y. 2014-15.

2. Shri Deba Prasad Mishra, ld. A.R. appeared on behalf of the assessee and Shri Sanjib Banerjee, Sr.DR represented on behalf of the revenue.

3. At the time of hearing before us, it was submitted by the ld. AR that the ld. CIT(A) has dismissed the appeal of the assessee without condoning the delay of 792 days in filing appeal before the ld. CIT(A). It was the submission that the ld. CIT(A) has dismissed the appeal of the assessee without considering the merit of the case. It was the submission th