NIRMAL BARIK,BHADRAK vs. ITO, BHADRAK

आयकर अऩीऱीय अधधकरण, कटक न्यायऩीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK (THROUGH VIRTUAL HEARING) BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER आयकर अऩीऱ सं/ITA No.289/CTK/2023 (ननधाारण वषा / Assessment Year : 2017-2018) Nirmal Barik, Vs ITO, Bhadrak Padhuan Padhuan, Anantapur, Bhadrak PAN No. :ALFPB 5745 D (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) ननधााररती की ओर से /Assessee by : Shri Biswojit Sahoo, CA राजस्व की ओर से /Revenue by : Shri Charan Dass, Sr. DR सुनवाई की तारीख / Date of Hearing : 28/11/2023 घोषणा की तारीख/Date of Pronouncement : 28/11/2023 आदेश / 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.

2 ITA No.289/CTK/2023 3. On perusal of the order of the ld. CIT(A) shows that the appeal has been posted on multiple occasions. Further it is noticed that the assessee has not represented its appeal before the ld. CIT(A). A perusal of the order of the ld. CIT(A) also shows that the ld. CIT(A) has not adjudicated the appeal of the assessee on merits. In these circumstances, in the interest of natural justice, the issues in this appeal are restored to the file of ld. CIT(A) for re-adjudication after granting the assessee adequate opportunity of being heard. 4. In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 28/11/2023. Sd/- Sd/- (GIRISH AGRAWAL) (GEORGE MATHAN) ऱेखा सदस्य/ ACCOUNTANT MEMBER न्यानयक सदस्य / JUDICIAL MEMBER कटक Cuttack; ददनाांक Dated 28/11/2023 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनतलऱपऩ अग्रेपषत/Copy of the Order forwarded to : अऩीऱाथी / The Appellant- 1. Nirmal Barik, Padhuan Padhuan, Anantapur, Bhadrak 2. प्रत्यथी / The Respondent- ITO, Bhadrak आयकर आयुक्त(अऩीऱ) / The CIT(A), 3. आयकर आयुक्त / CIT 4. ववभागीय प्रतततनधध, आयकर अऩीऱीय अधधकरण, कटक / DR, 5. ITAT, Cuttack गार्ड पाईऱ / Guard file. 6. आदेशानुसार/ BY ORDER, सत्यावऩत प्रतत //True Copy//

(Assistant Registrar) आयकर अऩीऱीय अधधकरण, कटक/ITAT, Cuttack