M/S. REGENT HOTELS,ROURKELA vs. ADIT, CPC, BANGALURE

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ITA 212/CTK/2023Status: HeardITAT Cuttack16 August 2023AY 2017-182 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal condoned the delay and restored the appeal to the CIT(A) for a decision on merits. The CIT(A) was directed to consider the delay and provide the assessee with an opportunity to be heard.

What were the facts?

The assessee's appeal was filed with a delay of 11 days, attributed to the wife's sickness. The CIT(A) had dismissed the appeal solely on account of this delay.

What were the issues?

Whether the appeal filed by the assessee was rightly dismissed by the CIT(A) on grounds of delay, and if the delay should be considered from the date of intimation or rectification order.

Which sections of the Income-tax Act were involved?

Section 154

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH CUTTACK

Before: SHRI GEORGE MATHAN

Hearing: 16/08/2023Pronounced: 16/08/2023

O R D E R This is an appeal filed by the assessee against the order of the ld. CIT(A), National Faceless Appeal Centre, Delhi, passed in DIN & Order No.ITBA/NFAC/S/250/2022-23/1051193390(1) for the assessment year 2017-2018.

2.

The appeal filed by the assessee is delayed by 11 days, for which the assessee has filed condonation petition, wherein he has mentioned that delay was on account of sickness of wife of the partner of assessee. The reason filed by the assessee has not been found to be false. Consequently, the delay of 11 days in filing the present appeal is condoned and the appeal is admitted for decision on merits.

3.

A perusal of the order of the ld. CIT(A) shows that the ld. CIT(A) has dismissed the appeal of the assessee on account of delay. A further perusal of the order of the ld. CIT(A) shows that the ld. CIT(A) has reckoned the delay from the date of the intimation. However, the appeal

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