RAMCHANDRA PRASAD JAISWAL,CUTTACK vs. ITO WARD-1(1), CUTTACK

Shri Diganta Das, ld AR appeared for the assessee and Shri Shri Diganta Das, ld AR appeared for the assessee and Shri Shri Diganta Das, 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.

The appeal is time barred by 1085 days. The assessee has filed condonation petition28.2.2023 supported by affidavit, explaining the cause of delay. It is submitted that the due date of filing of appeal against the order of the ld CIT(A) before the Tribunal was 11.3.2020. However, the assessee instead of filing appeal before the Tribunal had filed writ petition before the Hon’ble Jurisdictional High Court of Orissa. The Hon’ble High Court vide its order dated 19.1.2023 was pleased to allow the assessee to withdraw the appeal with a direction that if such appeal is filed not later than 1st March, 2023 accompanied by an application for condonation of delay explain the delay on account of the present petition, it will be considered by the ITAT in accordance with law. In view of above, the assessee has filed appeal with condonation of delay. At the time of hearing, ld AR of the assessee reiterated the contentions stated in the condonation petition and prayed for condoning the delay. Ld Sr DR did not have any objection. We accordingly, as per the direction of the Hon’ble High Court, condone the delay of 1085 days and admit the appeal for hearing.

Ld AR submitted that the ld CIT(A) has passed the order without affording reasonable opportunity of hearing to the assessee. It was the submission that the ld CIT(A) has not considered the issues in the grounds of appeal on merits. He prayed that if one more opportunity is allowed, the assessee will appear before the ld CIT(A) to substantiate its case and file evidences, as required for adjudication of appeal.

Ld Sr DR submitted that several opportunities were given to the assessee by the ld CIT(A) and the assessee failed to comply the notices.

We have considered the rival submissions. A perusal of the impugned order shows that the ld CIT(A) has simply in one sentence dismissed the appeal. He has also not discussed the grounds on merits. Therefore, we are of the view that in order to impart substantial justice to the assessee, the matter requires to be restored to his file for fresh adjudication. Accordingly, we set aside the order of the ld CIT(A) and restore the appeal to his file for adjudication afresh. The assessee is directed to co-operate with the set aside proceedings before the ld CIT(A) and file the evidence, as deems necessary for early disposal of the appeal.

In the result, appeal of the assessee stands partly allowed for statistical purposes.