Loading judgment…
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
(�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.
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.
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-