PRADYUMNA SENAPATI,PHULBANI vs. ITO WARD, PHULBANI, INDUSTRIAL ESTATE ROAD
Facts
The assessee filed an appeal against an order of the CIT(A) which was delayed by 637 days. The assessee's advocate assured appropriate steps would be taken but failed to file the appeal promptly. The delay was attributed to the advocate's negligence. The assessee sought condonation of the delay.
Held
The Tribunal found the explanation for the delay plausible and not false. Considering the principles of natural justice and the taxpayer's contribution, the Tribunal decided to give the assessee one final opportunity to represent the case on merits before the CIT(A). The impugned order was set aside, and the issues were restored to the CIT(A) for fresh consideration.
Key Issues
Whether the delay in filing the appeal should be condoned and if the assessee should be given another opportunity to present their case on merits.
Sections Cited
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Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK
Before: SHRI DUVVURU RL REDDY(KZ) & SHRI RAJESH KUMAR
आयकर अपील�य अ�धकरण, कटक �यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK (THROUGH HYBRID HEARING)
BEFORE SHRI DUVVURU RL REDDY, VICE PRESIDENT (KZ) AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER आयकर अपील सं/ITA No.671/CTK/2025 (�नधा�रण वष� / Assessment Year : 2017-18) Pradyumna Senapati, Vs ITO, Ward, Phulbani Main Road, Phulbani, Kandhamal PAN No. : GFGPS 8685 F .. (अपीलाथ� /Appellant) (��यथ� / Respondent) �नधा�रती क� ओर से /Assessee by : Shri Jaish Joshi, Adv राज�व क� ओर से /Revenue by : Shri Vijaya Singh, Sr. DR सुनवाई क� तार�ख / Date of Hearing : 23 /12/2025 घोषणा क� तार�ख/Date of Pronouncement : 23 /12/2025 आदेश / O R D E R Per Duvvuru RL Reddy, Vice President (KZ) This is an appeal filed by the assessee against the order dated 4.12.2023 passed by ld CIT(A), NFAC, Delhi in Appeal No.CIT(A), Bhubaneswar- 1/14598/2019-20 for the assessment year 2017-18. 2. At the outset, it is found that the appeal of the assessee is barred by 637 days. In this regard, the assessee has filed a condonation petition supported by an affidavit stating that the advocate, who was handling the tax matter assured that appropriate steps are being taken in regard to income tax matter. However, he did not take any step and filed the appeal against the order of the ld CIT(A). When this fact was known to the appellant, immediate step was taken for filing the appeal and, therefore, there was delay of 637 days.
2 ITA No.671/CTK/2025
After considering the petition and hearing the parties, we are satisfied that the explanation filed by the assessee is plausible and not found to be false. Accordingly, the delay of 637 days in filing the appeal by the assessee is condoned and the appeal of the assessee is admitted for hearing. 3. At the outset, ld AR of the assessee submitted that the impugned order passed by ld CIT(A), NFAC is exparte. He prayed that one more opportunity be given to the assessee to represent his case before the ld CIT(A). 4. In reply, ld Sr DR supported the order of the ld CIT(A). 5. We have considered the rival submissions. On perusal of the Ld. CIT(Appeals)/NFAC order, it is crystal clear that the assessee though had filed appeal but was not vigilant enough to take the matter to a logical end and could not response to the notices issued by the ld CIT(A) as is evident from page 3 of the order. However, in this situation since the tax payer assessee contributes to the socio-economic well-being and development of the nation by paying taxes, the principles of natural justice demands that the rights and liabilities of such tax payer were needs to be protected and benefit of doubt given within the parameter of facts and law. Considering the totality of the facts, when this was pointed out to ld Sr DR, it was fairly conceded that one final opportunity may be provided to the tax payer assessee to represent his case on merits before the Ld. CIT(Appeals)/NFAC. Therefore, in the interest of natural justice, we deem it fit and proper to provide one final opportunity to the assessee to represent his case on merits before the Ld. CIT(Appeals)/NFAC and, accordingly the order of ld CIT(A), NFAC is set aside the issues are restored to the file of the ld CIT(A) for fresh consideration after providing reasonable opportunity of hearing to the assessee. The assessee is also directed to cooperate in the set aside
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proceedings and produce all the evidence and materials in support of the claim before the ld CIT(A). 6. 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) आदेश क� ��त�ल�प अ�े�षत/Copy of the Order forwarded to : 1. अपीलाथ� / The Appellant- Pradyumna Senapati, Main Road, Phulbani, Kandhamal 2. ��यथ� / The Respondent- ITO, Ward, Phulbani 3. आयकर आयु�त(अपील) / The CIT(A), NFAC, Delhi 4. आयकर आयु�त / CIT , Bhubaneswar-1 5. �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण, कटक / DR, ITAT, Cuttack 6. गाड� फाईल / Guard file. स�या�पत ��त //True Copy// आदेशानुसार/ BY ORDER,
(Assistant Registrar) आयकर अपील�य अ�धकरण, कटक/ITAT, Cuttack
