YOGA MAHOTSAV SAMITI,BHUBANESWAR vs. INCOME TAX OFFICER, EXEMPTION, BERHAMPUR
Facts
The assessee filed an appeal against an order dated 30.7.2025. The assessee also filed a petition to adjourn the appeal, which was rejected. The appellate tribunal considered the submissions and records.
Held
The tribunal noted that no condonation petition was filed explaining the delay in filing the appeal and multiple opportunities were given to the assessee. The tribunal set aside the order of the Id JCIT(A) and restored the issue to the file of the Id JCIT(A) with directions.
Key Issues
Whether the delay in filing the appeal before the first appellate authority was sufficiently explained and if the appeal should be considered on merits.
Sections Cited
CPC
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK
Before: SHRI DUVVURU RL REDDY(KZ) & SHRI RAJESH KUMAR
Per Duvvuru RL Reddy, Vice President (KZ)
This is an appeal filed by the assessee against the order dated 30.7.2025 passed by ld Addl/JCIT(A), Panaji in Appeal No.NFAC/2018- 19/10303323 for the assessment year 2019-20. 2. Vide petition dated 22nd December, 2025, the assessee has sought to adjourn the appeal, which was rejected and the appeal is disposed of.
We have considered the rival submissions and perused the record of the case. In this case, the ld Addl/JCIT(A).Panaji has not condoned the delay in filing the appeal before the first appellate authority on the ground
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that no condonation petition explaining the sufficient cause for non-filing of appeal against the order of the CPC. It is also seen that a multiple opportunity has been given to the assessee to represent its case with supporting evidence as well as to explain the reason for non-filing of the appeal. It is not the case that the assessee was not aware about the proceedings before the first appellate authority as once the assessee has sought adjournment. Considering the totality of the facts and circumstances of the case and in the interest of justice, we set aside the order of the ld JCIT(A) and restore the issue to the file of the ld JCIT(A) with the direction to the assessee to file condonation petition explaining the reasons and upon receipt of the same, ld JCIT (A) is directed to consider the condonation petition and decide the issue on merits after affording reasonable opportunity of hearing to the assessee. 4. In the result, appeal of the assessee stands partly allowed for statistical purposes. Order dictated and pronounced in the open court on 23/12/2025.
Sd/- Sd/- (RAJESH KUMAR) (DUVVURU RL REDDY) ACCOUNTANT MEMBER VICE PRESIDENT �दनांक Dated 23/12/2025 b.k.Parida , Sr.P.S.(OS)
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आदेश क� ��त�ल�प अ�े�षत/Copy of the Order forwarded to : 1. अपीलाथ� / The Appellant- Yoga Mahotsav Samiti, Plot No.289/1664, Niladri Vihar, Bhubaneswar 2. ��थ� Respondent- ITO (Exemption), / The Berhampur आयकर आयु�(अपील) / The Addl/JCIT(A), Panaji 3. आयकर आयु�त / CIT 4. आदेशानुसार/ BY ORDER, 5. िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, कटक / DR, ITAT, Cuttack 6. गाड� फाईल / Guard file. (Assistant Registrar) स�या�पत ��त //True Copy// आयकर अपील�य अ�धकरण, कटक/ITAT, Cuttack
