REXON STRIPS LIMITED,ROURKELA vs. ITO WARD-5, ROURKELA

PDF · subscribers
ITA 346/CTK/2023Status: HeardITAT Cuttack10 June 2024AY 2014-153 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay of 7 days in filing the appeal before the CIT(A) as the reasons provided by the assessee were found to be sufficient. The matter was restored to the CIT(A) for adjudication on merits.

What were the facts?

The assessee filed an appeal before the CIT(A) with a delay of 7 days, which was dismissed on account of this delay. The assessee's appeal before the ITAT was filed within time.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) was justifiable and should be condoned for adjudication on merits.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL,

Before: MANISH AGARWAL

For Appellant: Shri Mohit Sheth
For Respondent: Shri Charan Dass, Sr
Hearing: 10/0Pronounced: 10/0

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 15.2.2023 in Appeal No. in Appeal No. CIT(A), Sambalpur/10395/2016 Sambalpur/10395/2016-17 for the assessment year 2014 2014-15.

2.

Shr Mohit Sheth, Shr Mohit Sheth, ld AR appeared for the assessee and Shri the assessee and Shri Charan Dass, ld Sr. DR appeared for the revenue. DR appeared for the revenue.

3.

It was submitted by ld AR that the ld CIT(A) has dismissed the It was submitted by ld AR that the ld CIT(A) has dismissed the It was submitted by ld AR that the ld CIT(A) has dismissed the appeal of the appeal of the assessee on account of delay of 7 days in filing the appeal. It assessee on account of delay of 7 days in filing the appeal. It

1.

P a g e 1 | 3 was the submission that the delay in filing of the appeal before the ld CIT(A) was on account of non-availability of the auditor. It was the submission that on account of the fault of the auditor, the assessee should not be penalized.

4.

In reply, ld Sr DR submitted that there is delay in filing of appeal before the Tribunal also.

5.

We have considered the rival submissions. A perusal of the facts of the present case clearly shows that the appeal has been filed before the Tribunal on 14.4.2023 at 6.20 PM. Consequently, the appeal filed before the Tribunal is within the time. In regard to delay of 7 days in filing of appeal before the ld CIT(A), we find that the assessee has provided sufficient reasons. The reasons have not been found to be false. This being so, in the interest of justice, the delay in filing of appeal before the ld CIT(A) is condoned and the issues are restored to the file of the ld CIT(A) for adjudication on merits.

6.

In the result, appeal of the assessee stands partly allowed for statistical purposes.

Recent GST High Court judgments

Search GST case law →