KULAMANI PANDA,ROURKELA vs. ACIT CIRCLE, ROURKELA, ROURKELA

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ITA 52/CTK/2024Status: DisposedITAT Cuttack28 May 2024AY 2017-182 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal. The Tribunal restored the issues to the Assessing Officer for fresh adjudication after granting the assessee an opportunity to produce documents.

What were the facts?

The assessee filed an appeal belatedly by 293 days. The assessee had not produced all the required evidence before the lower authorities.

What were the issues?

Whether the delay in filing the appeal should be condoned and whether the assessee should be granted another opportunity to produce evidence before the Assessing Officer.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK

Before: SHRI GEORGE MATHAN & SHRI MANISH AGARWAL

Hearing: 28/05/2024Pronounced: 28/05/2024

O R D E R Per Bench : This is an appeal filed by the assessee against the order dated 22.02.2023, passed by the CIT(A), National Faceless Appeal Centre (NFAC), Delhi in DIN & Order No.ITBA/NFAC/S/250/2022- 23/1050022458(1) for the assessment year 2017-2018.

2.

The appeal of the assessee is filed belatedly by 293 days. In this regard, ld. AR filed an application for condonation of delay along with affidavit. The ld. AR also filed medical certificates of the assessee, which are not found to be false. Therefore, the delay of 293 days in filing the present appeal is condoned and appeal is disposed off accordingly.

3.

A perusal of the impugned order passed by the ld. CIT(A) and that of the order of ld. AO, shows that the assessee has not produced all the evidences required before the AO or the ld.CIT(A). Ld. AR before us requested for one more opportunity to produce the documents before the AO to substantiate his claim. Considering the prayer of the ld. AR and in the interest of justice, we restore the issues to the file of ld. AO for readjudicating the issues afresh after granting the assessee adequate opportunity of being heard. The assessee is also directed to cooperate with the AO in the readjudication proceedings, positively.

4.

In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 28/05/2024.

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