YOGA MAHOTSAV SAMITI,BHUBANESWAR vs. INCOME TAX OFFICER, EXEMPTION, BERHAMPUR

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.

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 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.

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.