SHRISTI,BHUBNNESWAR vs. OFFICE OF THE INCOME TAX OFFCER, EXEMPTION WARD, BBN, BHUBNESWAR, EXEMPTION WARD, VSS NAGAR

It was submitted by the ld. AR that the issue in the appeal was against the action of the AO in denying to consider the Form No.9A filed belatedly. It was the submission that before the ld. CIT(A), notice of hearing had not been noticed by the assessee. It was the prayer that in view of the decision of the Hon’ble Supreme Court in the case of Nagpur Hotel Owners Association, reported in 247 ITR 201 (SC), wherein it has been held that once the AO has the information before he completes the assessment, the same should be considered for the purpose of assessment and the same should not be rejected just because there is a delay in filing of the same, it was the submission that the issue may be restored to the file of AO for considering the Form 9A which is admittedly 2 being filed belatedly and for which a condonation petition has been filed and the reasons for the delay is also covered by the circular issued by the CBDT.

In reply, ld. Sr. DR submitted that if the issue is being restored to the file of AO, it should be subject to the condition that the AO shall await the decision of the ld. CIT(E) in regard to the condonation of delay petition filed by the assessee in respect of the delay in filing of Form 9A.

I have considered the rival submissions. It is found from the fact that the assessee has filed Form 9A belatedly. It has also categorically admitted by the assessee that Form 9A has been filed before the completion of assessment and condonation of delay petition has also been filed. It was also submitted by the ld. AR that the condonation of delay falls within the criterion prescribed by the CBDT in its circular. This being so, considering the fair claim as raised by the ld. Sr. DR, the issue in this appeal is restored to the file of AO for readjudication after the condonation of delay petition is disposed off by the ld. CIT(E).

In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 22/04/2024. (जाजज माथन) (GEORGE MATHAN) न्यानयक सदस्य / JUDICIAL MEMBER कटक Cuttack; ददनाांक Dated 22/04/2024 Prakash Kumar Mishra, Sr.P.S.