SANJAY KUMAR MOHAPATRA,PANIKOILI vs. ITO WARD-JAJPUR, INCOME TAX OFFICE, JAJPUR WARD

At the time of hearing, it was submitted by the ld. AR that the appeal of the assessee was dismissed on account of non-submission of the condonation petition for delay of 23 days in filing the appeal before the ld. CIT(A), NFAC. It was the submission that though number of opportunities have been given on account of the fact that the assessee had not intimated the counsel in regard to the hearing because the assessee was not well-versed with computers and had no access his income tax portal, the issues have gone unnoticed. It was the prayer that if an opportunity be given to the assessee to appear before the ld. CIT(A), NFAC the assessee would comply the direction of the ld. CIT(A), NFAC.

In reply, ld. Sr. DR supported the order of the ld. AO and ld. CIT(A), NFAC. It was the submission that failure on the part of the assessee to look after his own affairs should not give rise to second opportunity.

We have considered the rival submissions. A perusal of the facts of the present case shows that there was delay of only 23 days in filing the appeal before the ld. CIT(A), NFAC. It is also an admitted fact that the assessee has not responded to the notices issued by the ld. CIT(A), NFAC. However, considering the submissions of the ld. AR, in the interest of justice, the issues in this appeal are restored to the file of ld. CIT(A), NFAC for granting another opportunity to the assessee to submit his petition for condonation of delay and to make his submission in regard to merits of his appeal.

In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 24/04/2024.