BASUDEV SWAIN,ROURKELA vs. ASSISTANT COMMISSIONER OF INCOME TAX, ROURKELA
Facts
The appeals were filed by the assessee against the orders of the CIT(A) for assessment years 2014-15 and 2015-16. The appeals were delayed by 24 days and 31 days, respectively. The assessee sought condonation of delay by filing petitions with affidavits stating they were unaware of the assessment proceedings.
Held
The Tribunal held that the reasons provided by the assessee for the delay were reasonable and bonafide, and should have been considered by the CIT(A). The CIT(A) had dismissed the appeals in limine without adjudicating on merits due to the delay.
Key Issues
Whether the delay in filing the appeals should be condoned and the appeals should be decided on merits.
Sections Cited
IT Act
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
आदेश / O R D E R Per Duvvuru RL Reddy, Vice President (KZ) Both the appeals filed by the assessee are directed against the separate orders dated 5.8.2025 passed by ld CIT(A), NFAC, Delhi in Appeal No.NFAC/2013-14/10405652 and NFAC/2014-15/10406077 for the assessment years 2014-15 & 2015-16, respectively. 2. At the outset, it is found that the appeals of the assessee are barred by 24 days and 31 days for the assessment year 2014-15 & 2015- 16. In this regard, the assessee has filed condonation petitions supported by affidavits stating sufficient reasons for condonation of delay, which are plausible and not found to be false. Ld.Sr. DR also did not raise any serious objection to condone the delay. Accordingly, the delay of 24 and
2 आयकर अपील सं/ITA No.662 & 697/ CTK/2025 (�नधा�रण वष� / Assessment Years : 2014-15 & 2015-16) 31 days in filing the appeals by the assessee are condoned and the appeals of the assessee are admitted for hearing. 3. Ld AR of the assessee submitted that the ld CIT(A) has not condoned the delay and dismissed the appeals in limine. He submitted that in the condonation petition, it was stated that the assessee was complete unaware about the assessment order, therefore, appeals could not be filed in time. It was submitted that the communications were made by the I.T.Department in email of the previous tax auditor for which, the assessee was fully unaware of the assessment proceedings and the assessee came to know about the passing of assessment order when the recovery proceedings was initiated by the Jurisdictional Assessing Officer but this explanation of the assessee was not convincing by the ld CIT(A) and ultimately the delay was not condoned. He prayed that the delay in filing of the appeal was not intentional and, therefore, prayed for condoning the delay and restore the matter back to the file of the ld CIT(A). 4. The ld. Sr. DR on the other hand opposing condonation of delay application filed by the assessee before the CIT(A) submitted that the reasons given by the assessee for condonation of delay does not come under reasonable cause, as provided under the Act and hence, there is no merit in arguments of the assessee for remanding the matter back to the file of the ld.CIT(A). 5. We have considered the rival submissions. A perusal of the impugned order clearly shows that the ld CIT(A) has not condoned the
3 आयकर अपील सं/ITA No.662 & 697/ CTK/2025 (�नधा�रण वष� / Assessment Years : 2014-15 & 2015-16) delay in filing the appeal as the reasons were not convincing and the same was general in nature. We have given our thoughtful consideration to the reasons given by the ld.CIT(A) to dismiss the appeals on technical grounds and arguments advanced by the ld.AR for the assessee and we ourselves do not subscribe to the reasons given by the CIT(A) to dismiss the appeal without discussing the issues on merits because the assessee has explained reasons for delay in filing appeal before the CIT(A), as per which the appellant was fully unaware of the assessment proceedings as the previous tax auditor did not inform about the tax proceedings to the assessee. In our considered view, reasons given by the assessee for condonation of delay in filing the appeal appears to be reasonable and bonafide and further, comes under reasonable cause as provided under the Act and hence, the ld.CIT(A) ought to have condoned delay in filing the appeal to advance substantial justice. Hence, by considering the reasons given by the assessee for condoning delay, we direct the ld.CIT(A) to condone delay in filing the appeal and decide the issue involved in appeal on merits after affording reasonable opportunity to the assessee. 6. In the result, appeals filed by the assessee stand partly allowed for statistical purposes. Order dictated and pronounced in the open court on 23/12/2025.
Sd/- Sd/- (RAJESH KUMAR) (DUVVURU RL REDDY) VICE PRESIDENT ACCOUNTANT MEMBER
4 आयकर अपील सं/ITA No.662 & 697/ CTK/2025 (�नधा�रण वष� / Assessment Years : 2014-15 & 2015-16) �दनांक Dated 23/12/2025 b.k.Parida , Sr.P.S.(OS) आदेश क� ��त�ल�प अ�े�षत/Copy of the Order forwarded to : 1. अपीलाथ� / The Appellant- Basudev Swain, HIG- B 110, Phase-III, Kalinga Vihar, Chhend Colony, Rourkela-769015 2. ��थ� / The Respondent- ACIT, Rourkela 3. आयकर आयु�(अपील) / The CIT(A), NFAC, Rourkela. 4. आयकर आयु�त / CIT आदेशानुसार/ BY ORDER, 5. िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, कटक / DR, ITAT, Cuttack गाड� फाईल / Guard file. 6. (Assistant Registrar) स�या�पत ��त //True Copy// आयकर अपील�य अ�धकरण, कटक/ITAT, Cuttack
