IN THE INCOME TAX APPELLATE TRIBUNAL “CUTTACK BENCH, CUTTACK VIRTUAL HEARING AT KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER Assessment Year: 2009-10 Chhabi Lata Sahu ITO, Ward-4, Rourkela Block-D, Annapurna Market, Vs Koel Nagar, Rourkela, Odisha-

769014.

(PAN: AEOPS8319G)

(Appellant) (Respondent)

Assessee by : Shri S. K. Sarangi & Bishwa Jyoti Pattnaik, ARs Revenue by : Shri Shakeer Ahamed, Sr. DR Date of Hearing : 16.03.2026 Date of Pronouncement : 16.03.2026

ORDER

PER BENCH:

This is an appeal filed by the assessee against the order of the CIT(Appeal) ADDL/JCIT(A)-1, Visakhapatnam [hereinafter referred to as the ‘CIT(A)’] in appeal no.CIT(A), Sambalpur/10013/2015-16 dated

19.09.2025 for the assessment year 2009-10.

2. Shri S. K. Sarangi & Bishwa Jyoti Pattnaik, ARs, represented on behalf of the assessee and Shri Shakeer Ahamed, Sr. DR represented on behalf of the revenue.

3. It was submitted by the ld. AR placed before us the copy of the reasons recorded and the same reads as under:

4. It was the submission that the original assessment in the case of the assessee was completed on 01.09.2011. The impugned assessment year is 2009-10. It was the