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Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK
Before: SHRI GEORGE MATHAN & SHRI MANISH AGARWAL
Per Bench : This is an appeal filed by the assessee against the order dated 29/11/2023, passed by the CIT(A), National Faceless Appeal Centre (NFAC), Delhi in DIN & Order No.ITBA/NFAC/S/250/2023- 24/1058291282(1) for the assessment year 2014-2015. 2. It was the submission of the ld. AR that the appeal of the assessee has been dismissed by the ld. CIT(A) on account of delay. It was the submission that even before the ld. CIT(A) the assessee could not provide the details for seeking of condonation of delay before adjudicating the matter. It was the submission that the delay in filing the appeal before the ld. CIT(A) was that the portal for filing of appeal had not opened. The ld. AR drew our attention to clause 2(c) of the Form No.35 and submitted that the order of the AO was received in physical mode on 28.10.2016. It was the submission that immediately the appeal fee had been paid on 2 28.10.2016 as is evident from clause 16 of Form 35. It was the submission that it was only when because the portal for filing did not open the assessee could not file the appeal within the time. It was the submission that the delay in filing the appeal before the ld. CIT(A) is required to be condoned and the issues may be restored to the file of ld. CIT(A) for readjudication on merits.
In reply, ld. Sr. DR vehemently supported the orders of the ld. AO and ld. CIT(A).
We have considered the rival submissions. A perusal of the facts of the present case clearly shows that the assessee has paid the challan for filing of appeal within the time. There seems to be some merits in the submission made by the assessee. However, there has been no adjudication on the delay by the ld. CIT(A). This being so, in the interest of justice, issues in this appeal are restored to the file of ld. CIT(A) for readjudication after granting the assessee adequate opportunity to substantiate its case as also to explain the delay in filing of the appeal before the ld. CIT(A).
In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 11/07/2024. (MANISH AGARWAL) (GEORGE MATHAN) ऱेखा सदस्य/ ACCOUNTANT MEMBER न्यानयक सदस्य / JUDICIAL MEMBER कटक Cuttack; ददनाांक Dated 11/07/2024 Prakash Kumar Mishra, Sr.P.S.
3 आदेश की प्रनतलऱपऩ अग्रेपषत/Copy of the Order forwarded to : अऩीऱाथी / The Appellant-
Gram Utthan, Pimpudi, Rajkanika, Kendrapara प्रत्यथी / The Respondent-
DCIT (Exemption), Bhubaneswar आयकर आयुक्त(अऩीऱ) / The CIT(A), 3. आयकर आयुक्त / CIT 4. ववभागीय प्रतततनधध, आयकर अऩीऱीय अधधकरण, कटक / DR,
ITAT, Cuttack 6. गार्ड पाईऱ / Guard file.
सत्यावऩत प्रतत //// आदेशानुसार/ BY ORDER,
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