SOCIETY FOR GOVT. OF ODISHA ASHOK LEYLAND HMV DTI, CHHATIA/AOP,JAJPUR vs. ITO, EXEMPTION, CUTTACK

It was submitted by ld AR that the ld. CIT(A) has decided the appeal of the assessee in a very casual manner by mentioning that documents were not submitted. It was submitted that adequate opportunities have not been granted to the assessee. It was also submitted that in the original order passed u/s.143(3) of the Act, there was no demand raised on the assessee. Subsequently, an order u/s.154 of the Act was passed on 17.12.2018 without issuing show cause notice to the assessee and without hearing the assessee wherein a demand has been raised. It was the submission that the order of the ld. CIT(A) is liable to be set aside as also the order passed u/s.154 of the Act is liable to be set aside.

In reply, ld.Sr. DR submitted that the Tribunal cannot hear this appeal, insofar as the appeal has been filed against the order u/s.143(3) of the Act before the ld. CIT(A) and when the appeal has been filed before the Tribunal, the assessee has challenged even the order passed u/s.154 of the Act. It was submitted that the original order has not been filed before the ld.CIT(A). It was further submission that there was a delay of 17 days in filing the appeal before the Tribunal. It was the submission that the order of the ld. CIT(A) is liable to be upheld.

I have considered the rival submissions. On perusal of the petition for condonation of delay in filing of the appeal along with affidavit, shows that the delay was on account of getting the proper advice from the counsel belatedly. As the assessee has given reasonable cause and the delay was only of 17 days, the delay in filing of the appeal stands condoned and the appeal is disposed off on merits. 5. A perusal of the order of the ld. CIT(A) shows that the ld. CIT(A) has recognized that the appeal has been filed against the order u/s.143(3) of the Act but the date of the order is mentioned as 17.12.2018, which is date of order u/s.154 of the Act. It was also recognized by the ld. CIT(A) that the order u/s.154 of the Act has been passed by the ld.AO suo moto. This is evident in para 5 of the order of the ld. CIT(A). In the decision of the ld. CIT(A) in para 6.2, the ld. CIT(A) has dismissed the appeal of the assessee on the ground that the assessment order and the grounds-wise written submissions had not been provided. This being so, I am of the view that in the interest of natural justice, the assessee may be granted