VIJAYLAXMI PRIVATE LIMITED,JHARSUGUDA vs. INCOME TAX OFFICER (TDS), SAMBALPUR

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ITA 526/CTK/2026Status: DisposedITAT Cuttack22 May 2026AY 2017-185 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delays in filing the appeals, citing the assessee's explanation. It held that the assessee should be given an opportunity to present its case and evidence to ensure natural justice.

What were the facts?

The assessee's appeals were filed with significant delays, attributed to the Chartered Accountant's negligence. The revenue argued that the assessee failed to file necessary forms and evidence. The lower appellate authority dismissed the appeals without delving into merits due to non-compliance.

What were the issues?

Whether the delay in filing appeals should be condoned and whether the assessee should be granted another opportunity to present its case before the appellate authority.

Which sections of the Income-tax Act were involved?

Section 201(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA-CUTTAK ‘e-COURT’, DB, KOLKATA

Before: Shri Duvvuru RL Reddy, Vice-(KZ) & Shri Rajesh Kumar

Heard together (3 matters)

ITA No. 526/CTK/2026
ITA No. 529/CTK/2026
I.T.A. No. 527/CTK/2026

Read from the judgment's own cause title. This page is filed under one of them.

ITA No. 526/CTK/2026 (A.Y. 2017-2018) ITA No. 527/CTK/2026 (A.Y. 2018-2019) ITA No. 529/CTK/2026 (A.Y. 2017-2018) Vijaylaxmi Private Limited IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA-CUTTAK ‘e-COURT’, DB, KOLKATA [Hybrid Court Hearing] Before Shri Duvvuru RL Reddy, Vice-President (KZ) & Shri Rajesh Kumar, Accountant Member I.T.A. No. 526/CTK/2026 Assessment Year: 2017-2018 & I.T.A. No. 527/CTK/2026 Assessment Year: 2018-2019 & I.T.A. No. 529/CTK/2026 Assessment Year: 2017-2018 Vijaylaxmi Private Limited,…...…….……....Appellant Bye-Pass Road, Ekatali, Jharsuguda, Jharsuguda-768203, Odisha [PAN:AACCV6314M] -Vs.- Income Tax Officer (TDS),…………………....Respondent Sambalpur, Aayakar Bhawan, Ground Floor, Ainthapali, Sambalpur-768004, Odisha Appearances by: None (Written submission & Adjournment application filed), appeared on behalf of the assessee Shri Vijay Singh, Sr. D.R., appeared on behalf of the Revenue Date of concluding the hearing: May 22, 2026 Date of pronouncing the order: May 22, 2026 O R D E R Per Duvvuru RL Reddy, Vice-President (KZ):- The present three appeals bearing ITA Nos. 526/CTK/2026, 527/CTK/2026 & 529/CTK/2026 are directed at the instance of 1

ITA No. 526/CTK/2026 (A.Y. 2017-2018) ITA No. 527/CTK/2026 (A.Y. 2018-2019) ITA No. 529/CTK/2026 (A.Y. 2017-2018) Vijaylaxmi Private Limited assessee against the orders of Id. Additional/Joint Commissioner of Income Tax (Appeals)-1, Mumbai dated 22.01.2026, 15.11.2025 & 23.12.2024 passed for Assessment Years 2017-2018, 2018-19 and 2017-18 respectively.

2.

The appeals bearing ITA Nos. 526/CTK/2026, 527/CTK/2026 & 529/CTK/2026 are time barred by 34 days, 91 days and 430 days respectively in filing the appeals by the assessee before the Tribunal. However, Shri Arun Kumar Mundra, Director of the assessee-Company filed petitions dated 20.05.2026 before the ITAT in support of condonation of delay of 34 days, 91 days and 430 days bearing ITA Nos. 526/CTK/2026, 527/CTK/2026 & 529/CTK/2026 respectively mentioning that due to fault of the Chartered Accountant of the assessee, the appeals could not be filed in time. He also stated that the appeals order handed over to the Chartered Accountant for study and filing of second appeals, but the engaged Chartered Accountant kept the same without filing second appeals and when he contacted with him for the required details on receipt of the demand letter from the jurisdictional ITO(TDS), the Chartered Accountant cut sorry for not filing the second appeals. He prayed before the Bench to condone the delay for not filing the appeals in time.

3.

Considering the facts and circumstances of the case, we are of the view that the assessee was prevented in filing the appealss within the stipulated time. Therefore, we are inclined to condone the delay of 34 days, 91 days and 430 days in respect of ITA Nos. 2

ITA No. 526/CTK/2026 (A.Y. 2017-2018) ITA No. 527/CTK/2026 (A.Y. 2018-2019) ITA No. 529/CTK/2026 (A.Y. 2017-2018) Vijaylaxmi Private Limited 526/CTK/2026, 527/CTK/2026 & 529/CTK/2026 respectively. Hence the delays in filing the three appeals in time are condoned.

4.

None appeared on behalf of the assessee at the time of hearing. Therefore, we have decided to dispose of the appeals after hearing the ld. Departmental Representative and perusing the material available on record.

5.

It was the submission of the ld. Departmental Representative that the assessee failed to file Form 26A electronically with the certificate from the Chartered Accountant under the proviso to section 201(1) of the Income Tax Act as per the CBDT Notification No.11/2016 dated 02.12.2016 in respect of the grounds of appeals raised by it before the ld. Assessing Officer as well as ld. Addl./JCIT(Appeals). Therefore, he pleaded to uphold the orders passed by the revenue authorities.

6.

We have heard the ld. Departmental Representative and perused the material available on record. The assessee did not furnish any documentary evidence in support of its claim before the ld. Assessing Officer. The ld. Addl./JCIT(Appeals) just simply upholding the orders of ld. Assessing Officer dismissed the appeals of the assessee without going into merit of the case as the assessee did not respond to the notices issued and not interested in providing any details during the appellate proceedings availing the opportunity under the principle of natural justice. Considering the totality of the facts and circumstances of the case, we find that the 3

ITA No. 526/CTK/2026 (A.Y. 2017-2018) ITA No. 527/CTK/2026 (A.Y. 2018-2019) ITA No. 529/CTK/2026 (A.Y. 2017-2018) Vijaylaxmi Private Limited assessee was not in a position to furnish some of the evidences before the revenue Authorities and requested to give one opportunity to substantiate its case and to decide the appeals afresh on merit. Therefore, in order to ensure the principle of natural justice, we are of the view that it is fit cases to provide one more opportunity to the assessee. Therefore, we remit the matter back to the file of ld. Addl./JCIT(Appeals) with a direction to dispose of the appeals without any inference on the observations of earlier orders passed by him. At the same breath, we also hereby caution the assessee to promptly co-operate with the proceedings before the Ld. Addl./JCIT(Appeals) failing which the Ld. Addl./JCIT(Appeals) shall be at liberty to pass appropriate orders in accordance with law and merits of the case, based on the materials available on the record. Thus, the grounds raised by the assessee in all the appeals are partly allowed for statistical purposes.

7.

In the result, all the three appeals of the assessee are partly allowed for statistical purposes. Order pronounced in the open Court on 22/05/2026.

Sd/- Sd/- (Rajesh Kumar) (Duvvuru RL Reddy) Accountant Member Vice-President (KZ) Kolkata, the 22nd day of May, 2026

ITA No. 526/CTK/2026 (A.Y. 2017-2018) ITA No. 527/CTK/2026 (A.Y. 2018-2019) ITA No. 529/CTK/2026 (A.Y. 2017-2018) Vijaylaxmi Private Limited Copies to :(1) Vijaylaxmi Private Limited, Bye-Pass Road, Ekatali, Jharsuguda, Jharsuguda-768203, Odisha (2) Income Tax Officer (TDS), Sambalpur, Aayakar Bhawan, Ground Floor, Ainthapali, Sambalpur-768004, Odisha (3) Addl./JCIT(A)-1, Mumbai; (4) CIT - , Dhenkanal; (5) The Departmental Representative; (6) Guard File TRUE COPY By order Assistant Registrar, Income Tax Appellate Tribunal, Kolkata Benches, Kolkata Laha

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