BRM HI TECH STEELS PRIVATE LIMITED,BHUBANESWAR vs. INCOME TAX OFFICER,WARD-1, ROURKELA
Facts
The assessee filed an appeal against the order of the CIT(A) which had dismissed the appeal due to a delay of 141 days. The assessee explained the delay with sufficient reasons.
Held
The Tribunal condoned the delay of 141 days, granted the assessee another opportunity to present evidence, and restored the issues to the AO for adjudication.
Key Issues
Whether the delay in filing the appeal before the CIT(A) can be condoned and the matter restored to the AO for fresh adjudication.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK
Before: SHRI GEORGE MATHAN & SHRI RAJESH KUMAR
आदेश / O R D E R Per Bench : This is an appeal filed by the assessee against the order of the Addl/JCIT(A)-12, Mumbai dated 07/08/2025 in Appeal No.CIT(A),Sambalpur/10016/2017-18 passed for the assessment year 2014-2015. 2. It was submitted by the ld. AR that the ld. CIT(A) has dismissed the appeal of the assessee on account of delay. It was the submission that the assessee has explained the delay of 141 days in filing the appeal before the ld. CIT(A) along with sufficient reasons. It was the prayer that
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the delay may kindly be condoned and matter may be restored to the file of ld. AO to decide the issue involved in the appeal afresh so that the assessee could be able to produce all the evidence to substantiate its claim. 3. In reply, ld Sr.DR vehemently supported the orders of the Assessing Officer and ld. CIT(A). 4. We have considered the rival submissions. As the assessee has explained the delay of 141 days in filing the appeal before the ld.CIT(A), therefore, the delay is hereby condoned and so as to grant the assessee one more opportunity to substantiate its claim before the ld. CIT(A), the issues in this appeal are restored to the file of ld.AO for adjudicating afresh after providing the assessee adequate opportunity of being heard. The assessee is directed to cooperate before the ld. AO in the set aside proceedings. 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- BRM HI Tech Steels Private Limited Village:-Mahul Palli, Hotel Deluxe Lane:- Rourkela, Sundargarh, 769001 2. ��थ� / The Respondent- ITO, Ward-1, Rourkela
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आयकर आयु�(अपील) / The CIT(A), आयकर आयु�त / CIT 4. िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, कटक / DR, ITAT, 5. 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
