What did the Tribunal hold?

The Tribunal held that the delay in filing the appeal was not explained and no reasonable cause was shown. Consequently, the appeal filed by the assessee was dismissed on account of the delay.

The assessee filed an appeal against the order of the CIT(A) for the assessment year 2014-15. The appeal was delayed by 831 days. The assessee sought an adjournment due to the inability to prepare the paper book in time.

What were the issues?

The primary issue was whether the delay in filing the appeal could be condoned. The Tribunal examined the explanation provided by the assessee for the significant delay.

Bishnu Priya Rout, Rourkela vs ITO | ITAT Cuttack 2024

Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL,

Before: BEFORE SHRI GEORGE MATHANMANISH AGARWAL

For Appellant: Shri Amulya Kumar Roy, CA

For Respondent: Shri S.C.Mohanty, Sr DR

Hearing: 16/10/20Pronounced: 16/10/20

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), CIT(A), NFAC, NFAC, Delhi Delhi dated dated 24.3.2022 in Appeal No.CIT(A),Sambalpur/10296/2019 CIT(A),Sambalpur/10296/2019-20 for the assessment year for the assessment year 2014-15.

Shri Amulya Kumar Roy, Amulya Kumar Roy, ld AR appeared for the assessee and Shri the assessee and Shri S.C.Mohanty, Sr. S.C.Mohanty, Sr. DR appeared for the revenue.

P a g e 1 | 5

When the matter was called on for hearing, ld counsel for the assessee has sought adjournment on the following grounds:

“That the date of hearing for the appeal No.

16.10.2024. That the due to paucity of time paper book could not be prepared. That it is prayed that the date of hearing may kindly be adjourned by 21 days.

Prayer Under the facts and circumstances mentioned above and in view of natural justice the appellant requests you to kindly adjourn the date of hearing. For which kind act of the Hon’ble Bench the appellant shall ever pray.”

The appeal of the assessee is delayed by 831 days. On the date of filing of the appeal itself on 2.9.2024, a defect notice was issued mentioning the delay and the assessee has filed affidavit dated 27.8.2024 mentioning the delay of 138 days without giving any reasons. The application accompanying the affidavit mentions 829 days. The application also does not give any reasons. The affidavit reads as follows:

P a g e 2 | 5

P a g e 3 | 5 The petition for condonation of delay reads as under:

“

P a g e 4 | 5

As the delay has not been explained nor reasonable cause shown for the delay in filing the appeal, the appeal filed by the assessee is dismissed on account of delay.

In the result, appeal of the assessee stands dismissed.

Order dictated and pronounced in the open court on 16/10/2024.

BISHNU PRIYA ROUT,ROURKELA vs. ITO, WARD-3, ROURKELA, ROURKELA

What did the Tribunal hold?

What were the facts?

What were the issues?

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