MAA MAHESWARI HERBAL AND SPICES FARMS PRIVATE LIMITED,BARGARH vs. DCIT CIR.-2(1), SAMBALPUR
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Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL,
IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK ‘SMC’ BENCH, CUTTACK , CUTTACK BEFORE BEFORE SHRI GEORGE MATHAN, JUDICIAL JUDICIAL MEMBER ITA No.156/CTK/2023 Assessment Year : 2006-07 Maa Maheswari Maa Maheswari herbal and Vs. DCIT, Circle 2(1), DCIT, Circle 2(1), Spices Spices Farms Farms Pvt Pvt Ltd., Ltd., Sambalpur Sambalpur Attabira, BargarH Attabira, BargarH PAN/GIR No. PAN/GIR No.AAECM 2416 P (Appellant (Appellant) .. ( Respondent Respondent) Assessee by : Shri Bijay Banerjee, Advocate Bijay Banerjee, Advocate Revenue by : Shri S.C.Mohanty : Shri S.C.Mohanty, Sr DR Date of Hearing : 11/07 7/2023 Date of Pronouncement : 11/0 /07/2023 O R D E R This is an appeal filed by the assessee against the order of the ld This is an appeal filed by the assessee against the order of the ld This is an appeal filed by the assessee against the order of the ld CIT(A), NFAC, Delhi A), NFAC, Delhi dated 1.3.2023 in Appeal No.ITBA/NFAC/S/250/2022 ITBA/NFAC/S/250/2022- 23/1050267171(1) 23/1050267171(1) for the assessment year 2006-07.
Shri Bijay Banerjee, ld AR appeared for the assessee and Shri Shri Bijay Banerjee, ld AR appeared for the assessee and Shri Shri Bijay Banerjee, ld AR appeared for the assessee and Shri S.C.Mohanty, ld Sr DR appeared for the revenue. S.C.Mohanty, ld Sr DR appeared for the revenue.
It was submitted by ld AR that there was It was submitted by ld AR that there was delay of 3184 days in delay of 3184 days in filing the appeal before the ld CIT(A). It was the submission tha filing the appeal before the ld CIT(A). It was the submission tha filing the appeal before the ld CIT(A). It was the submission that the delay had occurred as the business of the assessee had been closed and th had occurred as the business of the assessee had been closed and th had occurred as the business of the assessee had been closed and the assessee was unable to access the assessee was unable to access the assessee’s tax portal. On the basis of assessee’s tax portal. On the basis of above submission of ld AR, the Bench had directed to ld Sr DR to get the above submission of ld AR, the Bench had directed to ld Sr DR to get the above submission of ld AR, the Bench had directed to ld Sr DR to get the P a g e 1 | 3
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details of the returns, if any, filed by the assessee in the subsequent years. Ld Sr DR has placed before me the letter from the Asst. Commissioner of Income Tax, Sambalpur dated 4th July, 2023, wherein, it is mentioned that the assessee has filed its return of income last for the assessment year 2007-08, after which, no returns have been filed by the assessee. Ld Sr DR submitted that the law on limitation is a substantial law and delay should not be condoned.
I have considered the rival submissions. A perusal of the facts in the present case clearly shows that the assessee has not been filing its return of income for the subsequent years and admittedly, the assessee is not having any business activities. This clearly proves the claim of the assessee that the assessee’s business has been closed down. This being so, I am of the view that the reasons given by ld AR for the delay in filing the appeal before the ld CIT(A) are genuine. In these circumstances, I condone the delay of 3184 days in filing the appeal before the ld CIT(A) and restore the issues on merits to the file of the ld CIT(A) for adjudication on merits.
In the result, appeal of the assessee stands partly allowed for statistical purposes.
Order dictated and pronounced in the open court on 11/07/2023. Sd/- (George Mathan) JUDICIAL MEMBER Cuttack; Dated 11/07/2023
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B.K.Parida, SPS (OS) Copy of the Order forwarded to : 1. The Appellant : Maa Maheswari herbal and Spices Farms Pvt Ltd., Attabira, BargarH 2. The Respondent: DCIT, Circle 2(1), Sambalpur 3. The CIT(A)-, NFAC, Delhi 4. Pr.CIT-, Sambalpur 5. DR, ITAT, Cuttack 6. Guard file. //True Copy// By order
Sr.Pvt.secretary ITAT, Cuttack
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