JAGATPUR TRUCK OWNERS ASSOCIATION,CUTTACK vs. ITO,WARD-1, CUTTACK
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Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL,
Before: MANISH AGARWAL
IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE BEFORE SHRI GEORGE MATHAN, JUDICIAL JUDICIAL MEMBER AND MANISH AGARWAL MANISH AGARWAL, ACCOUNTANT MEMBER , ACCOUNTANT MEMBER ITA Nos. 264 & 265/CTK/20 /CTK/2024 Assessment Years : 2020-21 & 2021 21 & 2021-22 Jagatpur Jagatpur Truck Truck Owners Owners Vs. Asst. Asst. Commissioner Commissioner of of Association, NH Association, NH-5, Jagatpur, Income Income Tax, Tax, CPA, CPA, Cuttack Bengaluru. Bengaluru. PAN/GIR No. No.AABAJ 9190 J (Appellant (Appellant) .. ( Respondent Respondent) Assessee by : Shri P.K.Mishra, Adv P.K.Mishra, Adv Revenue by : Shri S.C.Mohanty, Sr S.C.Mohanty, Sr DR Date of Hearing : 27/8 8/2024 Date of Pronouncement : 27/8 /8/2024 O R D E R Per Bench These are These are appeals filed by the assessee against the filed by the assessee against the separate orders of the ld Addl/JCIT(A) Addl/JCIT(A)-2, Chandigarh both dated dated 12.4.2024 in Appeal No.ADDL/JCIT(A) ADDL/JCIT(A)-2, Chandigarh/10002/2019-20 and 20 and No.ADDL/JCIT(A)-2, Chandigarh/10001/2020 Chandigarh/10001/2020-21 for the assessment years 2020 21 for the assessment years 2020-21 & 2021-22, respectively.
Shri P.K.Mishra, P.K.Mishra, 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.
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ITA Nos. 264 & 265/CTK/2024 Assessment Years : 2020-21 & 2021-22
It was submitted by ld AR that for the assessment year 2020-2021, there was a delay of 525 days and for the assessment year 2021-22, a delay of 221 days in filing the appeals before the first appellate authority. It was the submission that the assessee had for both the assessment years filed rectification applications u/s.154 of the Act against the orders passed by the Assessing Officer. It was the submission that as the assessee had filed rectification applications, the assessee had not intimated the delay in filing the appeals before the first appellate authority. It was the submission that the first appellate authority i.e. ld ld Addl/JCIT(A)-2, Chandigarh had recorded the delay. It was the submission that the notice issued to the assessee had not been received by the assessee and consequently, the assessee was unable to make submission before the ld Addl/JCIT(A)-2, Chandigarh. It was the submission that the assessee may be granted another opportunity to make the submissions. It was the submission that the assessee will co-operate in the set aside proceedings before the ld Addl/JCIT(A)-2, Chandigarh.
Ld Sr DR did not have any serious objection to the request of ld AR of the assessee.
We have considered the rival submissions. As it is noticed that the assessee has not represented its appeals before the ld Addl/JCIT(A)-2, Chandigarh and the delay has also not been answered by the assessee insofar as the assessee was also not aware of the issue of delay raised by P a g e 2 | 3
ITA Nos. 264 & 265/CTK/2024 Assessment Years : 2020-21 & 2021-22
the ld Addl/JCIT(A)-2, Chandigarh, the issues in these appeals are restored to the file of the ld Addl/JCIT(A)-2,Chandigarh for readjudication after granting adequate opportunity of hearing to the assessee.
In the result, both the appeals of the assessee stand partly allowed for statistical purposes.
Order dictated and pronounced in the open court on 27/08/2024.
(Manish Agarwal) (George Mathan) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 27/08/2024 B.K.Parida, SPS (OS) Copy of the Order forwarded to : 1. The Appellant : Jagatpur Truck Owners Association, NH-5, Jagatpur, Cuttack 2. The Respondent: Asst. Commissioner of Income Tax, CPA, Bengaluru 3. The Addl/JCIT(A)-2, Chandigarh 4. Pr.CIT, Cuttack 5. DR, ITAT, 6. Guard file. //True Copy// By order
Sr.Pvt.Secretary ITAT, Cuttack
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