NIRMAL BARIK,BHADRAK vs. ITO, BHADRAK

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ITA 289/CTK/2023Status: DisposedITAT Cuttack28 November 2023AY 2017-182 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal. The case was restored to the CIT(A) for re-adjudication to ensure natural justice and provide an opportunity of being heard.

What were the facts?

The assessee filed an appeal with a delay of 104 days due to health issues. The CIT(A) had not adjudicated the appeal on merits as the assessee did not represent its case.

What were the issues?

Whether the appeal should be admitted despite the delay, and whether the CIT(A) order needs to be re-adjudicated on merits.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK

Before: SHRI GEORGE MATHAN & SHRI GIRISH AGRAWAL

Hearing: 28/11/2023Pronounced: 28/11/2023

O R D E R Per Bench : This is an appeal filed by the assessee against the order of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 15.03.2023, passed in ITBA/NFAC/S/250/2022-23/1050798334, for the assessment year 2017-2018.

2.

It was submitted by the ld. AR that the appeal of the assessee is delayed by 104 days for which the assessee has filed necessary affidavit for condonation of delay, wherein he has mentioned that the assessee failed to file the instant appeal within the time due to health problems. The affidavit filed by the assessee has not found to be false. Consequently, the delay of 104 days in filing the appeal is hereby condoned and the appeal is disposed off on merits.

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