IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER (Assessment Year: 2020-21)

Satyabrata Jena, D.C.I.T., At/P.O.- Nikirai, Dist.-Kendrapara, Circle-1(1), Vs.

Kendrapara-754214 (Odisha) Cuttack.

PAN No. ADYPJ 0274 A Appellant/ Assessee Respondent/ Revenue Assessee represented by Shri K.K. Bal, A.R.

Department represented by Shri Sanjib Banerjee, Sr. DR Date of hearing 27/02/2026 Date of pronouncement 27/02/2026

O R D E R

PER: BENCH

1. This is the appeal filed by the assessee against the order of the ld. CIT(A), NFAC, Delhi in Appeal No. NFAC/2019-20/10466424 dated 21/11/2025 for the A.Y. 2020-21.

2. Shri K.K. Bal, ld. A.R. appeared on behalf of the assessee and Shri Sanjib Banerjee, ld. 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 11 days in filing appeal before the ld. CIT(A). It was also the submission that the Assessing Officer has also passed assessment order ex parte without giving the assessee a reasonable opportunity of being heard