MAA TRADERS,NUASAHI, PO - MAJHIHARA vs. ITO, KHURDA WARD, KHURDA
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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.259/CTK/2024 Assessment Year : 2015-16 Maa Traders, Nuasahi Maa Traders, Nuasahi, Po: Vs. ITO, Khurda ward, Khurda ITO, Khurda ward, Khurda Majhihara, Majhihara, Via: Via: Banamalipur, Dist: Khurda. Banamalipur, Dist: Khurda. PAN/GIR No PAN/GIR No.AAYFM 3448 G (Appellant (Appellant) .. ( Respondent Respondent) Assessee by : Shri Rajat Kar, Adv Rajat Kar, Adv Revenue by : Shri S.C.Mohanty, ld Sr DR , ld Sr DR Date of Hearing : 6/08 8/2024 Date of Pronouncement : 6/0 /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 10.4.2024 in Appeal No. in Appeal No.NFAC/2014- 15/10170755 15/10170755 for the assessment year 2015-16.
Shri Rajat Kar, Rajat Kar, ld AR appeared for the assessee. Shri S.C.Mohanty the assessee. Shri S.C.Mohanty, ld Sr DR represented on behalf of the revenue. represented on behalf of the revenue.
In Ground No.1 of appeal, the grievance of the assessee is that the In Ground No.1 of appeal, the grievance of the assessee is that the In Ground No.1 of appeal, the grievance of the assessee is that the ld CIT(A) erred in dismissing the appeal of the assessee exparte in limi ld CIT(A) erred in dismissing the appeal of the assessee exparte in limi ld CIT(A) erred in dismissing the appeal of the assessee exparte in limine without affording reasona without affording reasonable opportunity of hearing to the assessee. ble opportunity of hearing to the assessee.
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It was submitted by ld AR that the assesse was having health issue, which has caused the delay in filing the appeal before the ld CIT(A). It was the submission that the delay in filing the appeal before the CIT(A) be condoned and the appeal be restored to his file for fresh consideration.
In reply, ld Sr DR vehemently supported the order of the ld CIT(A).
I have considered the rival submissions. A perusal of the order of the ld CIT(A) clearly shows that the delay in filing of the appeal was not condoned and, accordingly, the merits of the appeal was not considered. It is pertinent to mention that the assessee will not get any benefit by filing the delayed appeal before the appellate authorities. When substantial justice is pitted against technicality, substantial justice will prevail. This being so, in the interest of justice, the delay in filing the appeal before the ld CIT(A) is condoned and the issues in this appeal are restored to the file of the ld CIT(A) for adjudication on merits after granting adequate opportunity of being heard to the assessee.
In the result, appeal of the assessee stands partly allowed for statistical purposes .
Order dictated and pronounced in the open court on 6/08/2024.
Sd/- (George Mathan) JUDICIAL MEMBER Cuttack; Dated 6/08/2024 P a g e 2 | 3
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B.K.Parida, SPS (OS) Copy of the Order forwarded to : 1. The Appellant : Maa Traders, Nuasahi, Po: Majhihara, Via: Banamalipur, Dist: Khurda 2. The Respondent: ITO, Khurda ward, Khurda 3. The CIT(A)- NFAC, Delhi 4. Pr.CIT, Bhubaneswar 5. DR, ITAT, Cuttack 6. Guard file. //True Copy//
By order
Sr.Pvt.secretary ITAT, Cuttack
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