S B ELECTRO STRUCTURAL,BHUBANESWAR vs. PRINCIPAL COMMISSIONER OF INCOME TAX, BHUBANESWAR
Facts
The assessee filed an appeal against the order of the Pr.CIT, Bhubaneswar-1, for the assessment year 2018-2019. The appeal was delayed by 311 days, but the delay was condoned due to sufficient reasons provided by the assessee.
Held
The tribunal noted that no notice was served on the assessee and they were not heard, which is a violation of natural justice. Therefore, the issues were restored to the file of the Pr.CIT for readjudication after granting the assessee an opportunity to be heard.
Key Issues
Whether the appeal should be admitted despite the delay and whether the assessee was provided with adequate opportunity of being heard before the passing of the order.
Sections Cited
IT Act
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK
Before: SHRI GEORGE MATHAN & SHRI RAJESH KUMAR
आयकर अपील�य अ�धकरण, कटक �यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK (THROUGH VIRTUAL HEARING) �ी जाज� माथन, �या�यक सद�य एवं �ी राजेश कुमार, लेखा सद�य के सम� ।
BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER आयकर अपील सं/ITA No.226/CTK/2025 (�नधा�रण वष� / Assessment Year : 2018-2019) S B Electro Structural Vs Pr.CIT, Bhubaneswar 111, Ground Floor, Saheed Nagar, Bhubaneswasr-751007 PAN No. : ABLFS 8537 Q (अपीलाथ� /Appellant) .. (��यथ� / Respondent) �नधा�रती क� ओर से /Assessee by : Shri B.K.Mahapatra, AR राज�व क� ओर से /Revenue by : Shri Ashim Kumar Chakraborty, CIT-DR सुनवाई क� तार�ख / Date of Hearing : 05/12/2025 घोषणा क� तार�ख/Date of Pronouncement : 05/12/2025 आदेश / O R D E R Per Bench : This is an appeal filed by the assessee against the order of the Ld.Pr.CIT, Bhubaneswar-1, dated 29.03.2024 for the assessment year 2018-2019. 2. The appeal of the assessee is delayed by 311 days. In this regard, the assessee has filed condonation application along with affidavit for condonation of delay stating therein sufficient reasons, which are not found to be false. Accordingly, the delay of 311 days in the appeal of the assessee is condoned and the appeal is admitted for hearing. 3. At the time of hearing, it was pointed out to the ld. AR that in para 3.2 of the order of the ld. Pr.CIT has specifically mentioned for non-
2 ITA No.226/CTK/2025 appearance in response to the notice issued. It was submitted by the ld. AR that no notice was served on the assessee. 4. As no notice has been served on the assessee and the assessee has also not been heard, therefore, in the interest of justice, the issues in this appeal are restored to the file of Pr.CIT, Bhubaneswar-1 for readjudication afresh after granting the assessee adequate opportunity of being heard. 5. In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 05/12/2025. Sd/- Sd/- (राजेश कुमार) (जाज� माथन) (RAJESH KUMAR) (GEORGE MATHAN) लेखा सद�य/ ACCOUNTANT MEMBER �या�यक सद�य / JUDICIAL MEMBER �दनांक Dated 05/12/2025 Prakash Kumar Mishra, Sr.P.S. आदेश क� ��त�ल�प अ�े�षत/Copy of the Order forwarded to : 1. अपीलाथ� / The Appellant- 2. ��थ� / The Respondent- 3. आयकर आयु�(अपील) / The CIT(A), 4. आयकर आयु�त / CIT 5. िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, कटक / DR, ITAT, Cuttack गाड� फाईल / Guard file. 6. आदेशानुसार/ BY ORDER, स�या�पत ��त //True Copy// (Assistant Registrar) आयकर अपील�य अ�धकरण, कटक/ITAT, Cuttack
