ROMI CHEMICAL AND PACKAGING,CUTTACK vs. INCOME TAX OFICER WARD-1(1),CUTTACK, CUTTACK
What did the Tribunal hold?
The Tribunal condoned the delay and restored the issues to the CIT(A) for readjudication. The assessee will be granted an adequate opportunity to present evidence.
What were the facts?
The assessee's appeal was delayed by 214 days due to inevitable circumstances. The assessee claimed inability to provide details during appellate proceedings and requested the matter be restored to the CIT(A).
What were the issues?
Whether the assessee should be granted an opportunity to produce evidence before the CIT(A) after a delay in filing the appeal and previous inability to provide documents.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “HYBRID COURT AT CUTTACK”
Before: SHRI GEORGE MATHAN & SHRI RAJESH KUMAR
PER BENCH: This is an appeal filed by the assessee against the order of the NFAC, DELHI [hereinafter referred to as the ‘CIT(A)’] in appeal No.NFAC/2019- 20/10177249 dated 30.03.2025. 2. The appeal of the assessee is delayed by 214 days. In this regard, the assessee has filed an application for condonation of delay supported with an affidavit stating sufficient reasons for delay. Ld. Sr. DR also did not object to condone the same. Accordingly, considering the contents of the affidavit filed by the assessee in regard to condonation of delay which are not found to be false, we condone the delay of 214 days in filing the appeal and the appeal of the assessee is admitted for hearing.
ITA
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