IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH, CUTTACK (THROUGH VIRCTUAL HEARING AT KOLKATA)

BEFORE SHRI GEORGE MATHAN, JM AND SHRI RAJESH KUMAR, AM (Assessment Year: 2015-16)

Suryendu Bikash Panigrahi ITO, Ward-1 Flat No.205, 5^th Floor, Sukumar Station Square, I.B. Road, Nayak Enclave, B.C. Sen Road, Vs. Balasore-756001, Baleshwar Balasore, Baleshwar Town, Town, Odisha Odisha-756001 (Appellant) (

Respondent)

PAN No. AKPPP0331E Assessee by : Shri Pradyumna Kumar Sahu, AR Revenue by : Shri Vijay Singh, DR Date of hearing: 12.05.2026 Date of pronouncement: 12.05.2026

O R D E R

Per George Mathan, JM:

This is an appeal filed by the assessee against the order of the Commissioner of Income-tax (Appeals), ADDL/JCIT(A)-1, Kolkata (hereinafter referred to as the “Ld. CIT(A)”] in appeal no. ITBA/APL/S/250/2025-26/1078559233(1) dated 16.07.2025 for the AY

2015-16.

2. Shri Pradyumna Kumar Sahu, represented on behalf of the assessee and Shri Vijay Singh, Sr. DR represented on behalf of the Revenue.

3. The appeal was filed by the assessee on 29.11.2025, with a delay of

60 days, defect memo had been issued to the assessee, which reads as follows:-

4. The assessee has filed a petition for condonation of