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Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL,
Before: MANISH AGARWAL
Assessment Year : 2018-19 Sri Ganapati Ores and Ispat Sri Ganapati Ores and Ispat Vs. ITO, Ward ITO, Ward -3, (P) (P) Ltd.,l Ltd.,l At At-RR-4, Civil Rourkela Township, Rourkela Township, Rourkela PAN/GIR No.AANCS 9369 N No.AANCS 9369 N (Appellant (Appellant) .. ( Respondent Respondent) Assessee by : None Revenue by : Shri S.C.Mohanty, Sr S.C.Mohanty, Sr DR Date of Hearing : 30/8 8/2024 Date of Pronouncement : 30/8 /8/2024 O R D E R Per Bench
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 dated CIT(A), NFAC, Delhi dated 24.5.2024 in Appeal No. in Appeal No. NFAC/2017- 18/10308517 for the assessment year 2018-19.
None appeared for appeared for the assessee when the matter was called on for when the matter was called on for hearing. The notice of hearing sent to assessee has been returned back hearing. The notice of hearing sent to assessee has been returned back hearing. The notice of hearing sent to assessee has been returned back with the postal remarks “Addressee left”. with the postal remarks “Addressee left”. Shri S.C.Mohanty, Sr. S.C.Mohanty, Sr. DR
P a g e 1 | 3 appeared for the revenue. Hence, we decide the appeal of the assessee after hearing ld Sr DR.
We have considered the submission of ld Sr DR. A perusal of the impugned order shows that the appeal has been dismissed on account of 272 days in filing the appeal before the ld CIT(A). Before the first appellate authority, with regard to delay in filing the appeal, it was submitted that the delay was due to ignorance of assessment proceedings, which submission was not found to be tenable by the ld CIT(A). Since, the appeal was dismissed on the ground of delay, merit of the case was not considered. On the very aspect, we observe that by mere non-condonation of delay, the very object of the I.T.Act would be defeated. Therefore, we condone the delay in filing the appeal before the ld CIT(A). Considering the facts and circumstances, we remit the matter back to the file of the ld CIT(A) to decide the appeal on merits after granting the assessee adequate opportunity of hearing to the assessee.
In the result, appeal of the assessee stands partly allowed for statistical purposes.