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

आयकर अऩीऱीय अधधकरण, कटक न्यायऩीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER आयकर अऩीऱ सं/ITA No.52/CTK/2024 (ननधाारण वषा / Assessment Year : 2017-2018) Kulamani Panda, Vs ACIT, Circle Rourkela, W/3, Civil Township, Rourkela Rourkela-769004 PAN No. :ACCPP 6277 E (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) ननधााररती की ओर से /Assessee by : Shri P.K.Mishra & Shri Baidyanath Behera, Advocates assisted by Rajashree Routray & Ayush Nayak, Interns of Madhusudan Law University, Cuttack राजस्व की ओर से /Revenue by : Shri Charan Dass, Sr.DR assisted by Shri Rashmi Ranjan Parida, Interns of Madhusudan Law University, Cutack सुनवाई की तारीख / Date of Hearing : 28/05/2024 घोषणा की तारीख/Date of Pronouncement : 28/05/2024 आदेश / 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.

2 ITA No.52/CTK/2024 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.

Sd/- Sd/- (MANISH AGARWAL) (GEORGE MATHAN) ऱेखा सदस्य/ ACCOUNTANT MEMBER न्यानयक सदस्य / JUDICIAL MEMBER कटक Cuttack; ददनाांक Dated 28/05/2024 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनतलऱपऩ अग्रेपषत/Copy of the Order forwarded to : अऩीऱाथी / The Appellant- 1. Kulamani Panda, W/3, Civil Township, Rourkela-769004 प्रत्यथी / The Respondent- 2. ACIT, Circle Rourkela, Rourkela आयकर आयुक्त(अऩीऱ) / The CIT(A), 3. 4. आयकर आयुक्त / CIT ववभागीय प्रतततनधध, आयकर अऩीऱीय अधधकरण, कटक / DR, 5. ITAT, Cuttack 6. गार्ड पाईऱ / Guard file. आदेशानुसार/ BY ORDER, सत्यावऩत प्रतत //True Copy// (Assistant Registrar) आयकर अऩीऱीय अधधकरण, कटक/ITAT, Cuttack