PRAYAS KANTI SAMAL,BHUBANESWAR vs. INCOME TAX OFFICER,WARD-2(3), BHUBANESWAR
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Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK
Before: SHRI GEORGE MATHAN & SHRI MANISH AGARWAL
आयकर अपीलीय आयकर अपीलीय अिधकरण अिधकरण, कटक कटक �यायपीठ �यायपीठ,कटक आयकर आयकर अपीलीय अपीलीय अिधकरण अिधकरण कटक कटक �यायपीठ �यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER आयकर अपील संसंसंसं/ITA No.368/CTK/2024 (िनधा�रण िनधा�रण िनधा�रण वष� िनधा�रण वष� वष� / Assessment Year : 2014-2015) वष� Prayas Kanti Samal, Vs ITO, Ward-2(3), Bhubaneswar A/60, Palaspalli, Aerodrome Area, Bhubaneswar-751020 PAN No. :APLPS 4363 L (अपीलाथ� अपीलाथ� अपीलाथ� /Appellant) अपीलाथ� (��यथ� ��यथ� ��यथ� / Respondent) ��यथ� .. िनधा�रती िनधा�रती क� िनधा�रती िनधा�रती क� क� ओर क� ओर ओर सेसेसेसे /Assessee by ओर : Shri S.K.Hota, Advocate राज�व रा ज�व क� क� ओर ओर सेसेसेसे /Revenue by रारा ज�व ज�व क� क� ओर ओर : Shri S.C.Mohanty, Sr.DR सुनवाई क� तारीख / Date of Hearing : 24/09/2024 घोषणा क� तारीख/Date of Pronouncement : 24/09/2024 आदेश आदेश / O R D E R आदेश आदेश Per Bench : This is an appeal filed by the assessee against the order dated 12.07.2024, passed by the CIT(A), National Faceless Appeal Centre (NFAC), Delhi in DIN & Order No.ITBA/NFAC/S/250/2024- 25/1066656218(1) for the assessment year 2014-2015. 2. It was the submission of the ld. AR that the assessment in this case has been framed u/s.144 of the Act. It was the submission that the assessee has never received the copy of the assessment order passed by the AO, however, subsequently the assessee received a letter regarding payment of huge outstanding of tax demand. Thereafter the assessee approached the AO and obtained the certified copy of the assessment order. After receiving the certified copy, the assessee preferred appeal before the ld. CIT(A), however, the ld. CIT(A) dismissed the appeal of the assessee on the ground of delay. It was also the submission of the ld. AR that there was no delay in filing of appeal as the
2 ITA No.368/CTK/2024
assessment order was initially never served upon the assessee and only
after obtaining the certified copy the assessee had come to the
knowledge of passing of any such order and, thus, appeal was filed after
obtaining certified copy. He, therefore, prayed that after considering these
facts the delay, if any, may please be condoned and the assessee shall
be given one more opportunity to substantiate its claim before the AO.
In reply, ld. Sr.DR vehemently supported the orders of the
authorities below.
We have considered the rival submissions. The ld. CIT(A) has
dismissed the appeal of the assessee on account of delay. A perusal of
the impugned order passed by the ld. CIT(A), we find that on account of
delay of the counsel, the assessee should not be put to hardship.
Moreover, according to assessee the assessment order was not served
upon him and he was came to know about the creation of high demand
only after receiving the notice for deposit of such demand. Further on
perusal of assessment order, it appears that the assessee has not filed
any details as sought by the AO during the course of assessment
proceedings. Looking to the facts and circumstances of the case as well
as in the interest of justice, we condone the delay in filing the appeal
before the ld. CIT(A) and the issues in this appeal are restored to the file
of AO for fresh adjudication after granting the assessee adequate
opportunity of being heard, subject to cost of Rs.5,000/- (Rupees five
Thousand only) to be deposited within 60 days from the date of this
3 ITA No.368/CTK/2024
order under the head "others" in ITNS challan 280 in the Account No.500.
A copy of the receipt shall be shown to AO on the first date of hearing.
In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 24/09/2024.
Sd/- Sd/- (MANISH AGARWAL) (GEORGE MATHAN) लेखा सद�य/ ACCOUNTANT MEMBER �याियक �याियक सद�य �याियक �याियक सद�य सद�य / JUDICIAL MEMBER सद�य कटक Cuttack; �दनांक Dated 24/09/2024 कटक कटक कटक Prakash Kumar Mishra, Sr.P.S. आदेश आदेश क� आदेश आदेश क� क� �ितिलिप क� �ितिलिप �ितिलिप अ�ेिषत �ितिलिप अ�ेिषत अ�ेिषत/Copy of the Order forwarded to : अ�ेिषत अपीलाथ� / The Appellant- 1. Prayas Kanti Samal, A/60, Palaspalli, Aerodrome Area, Bhubaneswar-751020 ��यथ� / The Respondent- 2. ITO, Ward-2(3), Bhubaneswar आयकर आयु�(अपील) / The CIT(A), 3. आयकर आयु� / CIT 4. िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, कटक कटक / DR, ITAT, 5. कटक कटक Cuttack गाड� फाईल / Guard file. 6.
स�यािपत �ित //True Copy// आदेशानुसार आदेशानुसार/ BY ORDER, आदेशानुसार आदेशानुसार
(Assistant Registrar) आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, कटक अिधकरण कटक कटक/ITAT, Cuttack कटक
