SAROJ KANTA SWAIN,JAJPUR vs. ITO, JAJPUR WARD, JAJPUR
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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.262/CTK/2024 Assessment Year : 2018-19 Saroj Saroj Kanta Kanta Swain, Swain, Vill: Vs. ITO, Ward, Jajpur ITO, Ward, Jajpur Kadala Kadala PO: PO: Haridaspur, Haridaspur, Neulpur, Jajpur Neulpur, Jajpur-755024 PAN/GIR No PAN/GIR No.CLIPS 9960 A (Appellant (Appellant) .. ( Respondent Respondent) Assessee by : Shri P.R.Mohanty, Adv P.R.Mohanty, Adv Revenue by : Shri S.C.Mohanty, ld Sr DR , ld Sr DR Date of Hearing : 28/0 08/2024 Date of Pronouncement : 28/0 /08/2024 O R D E R This is an appeal filed by the assessee aga This is an appeal filed by the assessee against the order of the ld inst the order of the ld CIT(A), NFAC, Delhi CIT(A), NFAC, Delhi dated 12.2.2024 in Appeal No. in Appeal No.NFAC/2017- 18/10296242 for the assessment year 2018-19.
Shri P.R.Mohanty P.R.Mohanty, ld AR assisted by Ms Pragyan Baliarsingh, intern, assisted by Ms Pragyan Baliarsingh, intern, the Law College, Cuttack the Law College, Cuttack appeared for the assessee. Shri S.C.Mohanty the assessee. Shri S.C.Mohanty, ld Sr DR assisted by intern Ms Swagatika Behera, the Law College, Cuttack assisted by intern Ms Swagatika Behera, the Law College, Cuttack assisted by intern Ms Swagatika Behera, the Law College, Cuttack represented on behalf of the revenue. represented on behalf of the revenue.
The appeal is time barred The appeal is time barred by 60 days. The assessee has filed by 60 days. The assessee has filed condonation petition supported by affidavit, stating the reason that due to condonation petition supported by affidavit, stating the reason that due to condonation petition supported by affidavit, stating the reason that due to ignorance of law on taxing statute, the assessee could not contact the tax ignorance of law on taxing statute, the assessee could not contact the tax ignorance of law on taxing statute, the assessee could not contact the tax P a g e 1 | 3
ITA No.262/CTK/2024 Assessment Year : 2018-19
consultant to file the appeal before the Tribunal, which caused delay of 50 days in filing the appeal. This contention of the assessee has not been found to false. Therefore, I condone the delay of 50 days and admit the appeal for hering.
Ld AR of the assessee submitted that the quantum appeal is pending before the ld CIT(A), NFAC and, therefore, the penalty proceedings u./s.271AAC(1) of the Act is unwarranted. Therefore, he prayed that the matter may be restored to the file of the AO to decide the penalty after passing of the quantum order by the ld CIT(A).
In reply, ld Sr DR supported the orders of lower authorities but did not have any objection for restoring the matter to the file of the Assessing Officer.
I have considered the rival submissions. It is noticed that the quantum appeal in this case is pending before the ld CIT(A), NFAC. In the penalty proceedings, it is noticed that the assessee has not cooperated in the proceedings and, therefore, penalty order has been passed exparte. Ld AR claims that the assessee has no knowledge of the income tax provisions and has never filed tax return in his entire life and thus failed to participate in any proceedings before the lower authorities. In any case, without going into the merits of the case, the issues are restored to the file of the
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Assessing officer for readjudication after the order passed by ld CIT(A), NFAC in the quantum proceedings.
In the result, appeal of the assessee stands partly allowed for statistical purposes.
Order dictated and pronounced in the open court on 28/08/2024.
Sd/- (George Mathan) JUDICIAL MEMBER Cuttack; Dated 28/08/2024 B.K.Parida, SPS (OS) Copy of the Order forwarded to : 1. Saroj Kanta Swain, Vill: Kadala PO: Haridaspur, Neulpur, Jajpur-755024 2. The Respondent: ITO, Ward, Jajpur 3. The CIT(A)- NFAC, Delhi 4. Pr.CIT, Cuttack 5. DR, ITAT, Cuttack 6. Guard file. //True Copy//
By order
Sr.Pvt. Secretary ITAT, Cuttack
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