MAA HINGULA COAL TRANSPORT PARTNERSHIP FIRM,ANGUL vs. NFAC, NFAC, DELHI

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ITA 131/CTK/2024Status: HeardITAT Cuttack20 May 2024AY 2021-223 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal. Considering the interest of justice and the assessee's failure to represent the case properly, the issues were restored to the file of the AO for fresh adjudication.

What were the facts?

The assessee's appeal before the CIT(A) was delayed by 88 days and the assessee remained unrepresented. The assessee claimed non-receipt of notices due to an incorrect address and lack of communication from their representative.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) should be condoned and if the matter should be restored to the AO for fresh adjudication due to the assessee's lack of representation.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK

Before: SHRI GEORGE MATHAN & SHRI MANISH AGARWAL

Hearing: 20/05/2024Pronounced: 20/05/2024

आदेश / O R D E R Per Bench : This is an appeal filed by the assessee against the order of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 20.10.2023, in DIN & Order No.ITBA/NFAC/S/250/2023- 24/1057261663(1) for the assessment year 2021-2022. 2. Ld. AR submitted that the assessee has been unrepresented before the ld. CIT(A). it was the submission that even the appeal of the assessee has been delayed by 88 days. It was the submission that the assessee had not been receiving any of the notices to the address given by the CA

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