PRAVEEN GARG HUF,ROURKELA vs. ITO, WARD 5, ROURKELA , ROURKELA
What did the Tribunal hold?
The Tribunal condoned the delay in filing the appeal. In the interest of justice, the issues were restored to the file of the CIT(A) for fresh adjudication after granting the assessee an adequate opportunity of being heard.
What were the facts?
The assessee's appeal was delayed by 31 days. The assessee claimed inability to comply with notices due to unavoidable circumstances and requested the matter be restored to the CIT(A). The revenue noted that proper opportunities were given but documents were not produced.
What were the issues?
Whether the assessee should be granted an opportunity to present their case before the CIT(A) after a delay in compliance and appeal filing.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, CUTTACK BENCH
Before: SHRI GEORGE MATHAN & SHRI RAJESH KUMAR
Per Bench: This is an appeal filed by the assessee against the order of Ld.ADDL/JCIT(A)-1, Ludhiana in Appeal No.CIT(A), Sambalpur/10350/2019-20 order dated 30/12/2025 for the assessment year 2012-13. 2. Shri Abhijeet Agarwal, ld. AR appeared on behalf of the assessee and Shri Vijay Singh, Sr. DR represented on behalf of the revenue.
The appeal of the assessee is delayed by 31 days. No application for condonation of delay has been filed by the assessee nor any affidavit stating the reason or delay is filed, however, looking to the facts and circ
The order continues below.
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