MR. POLAVARAPU SAMBASIVA RAO,BHUBANESWAR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), BHUBANEWAR
Facts
The assessee filed three appeals against separate orders of the CIT(A) for assessment years 2016-17, 2017-18, and 2018-19. The appeals were filed with considerable delays, for which condonation applications were submitted with affidavits citing sufficient reasons. The assessee had failed to substantiate its claims with relevant documents before the lower authorities.
Held
The Tribunal condoned the delays in filing the appeals after finding the reasons sufficient. The appeals were restored to the file of the AO for fresh adjudication, ensuring the assessee is given an adequate opportunity to be heard and produce evidence.
Key Issues
Condonation of delay in filing appeals and restoration of issues to the Assessing Officer for fresh adjudication.
Sections Cited
Section 254 of the Income Tax Act, 1961
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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.548, 549 & 550/CTK/2025 (�नधा�रण वष� / Assessment Years : 2016-17, 2017-18 & 2018-19) Mr. Polavarapu Sambasiva Rao, Vs DCIT, Circle-1(1), Bhubaneswar Plot No.237, Bapuji Nagar, Bhubaneswar-751002 PAN No. : ADYPR 2224 A (अपीलाथ� /Appellant) (��यथ� / Respondent) .. �नधा�रती क� ओर से /Assessee by : Shri Basudev Panda, Senior Advocate & Shri B.R.Panda, Advocate राज�व क� ओर से /Revenue by : Shri Vijay Singh, Sr. 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 : These are the appeals filed by the assessee against the separate orders of the Ld.CIT(A), National Faceless Appeal Centre(NFAC), Delhi, dated 09.12.2024, 21.06.2024, 19.06.2025 for the assessment years 2016-17, 2017-18, 2018-19. 2. Out of the above three appeals, ITA Nos.548/CTK/2025 for A.Y.2016-2017 is delayed by 228 days in filing the appeal before the Tribunal. ITA No.549/CTK/2025 is delayed by 408 days in filing the appeal before the Tribunal. ITA No.550/CTK/2025 is delayed by 43 days in filing the appeal before the Tribunal. In this regard, the assessee has filed condonation application along with affidavit in the three appeals for condonation of respective delays stating therein sufficient reasons, which are not found to be false. Accordingly, the respective delay in all the three
2 ITA No.548, 549&550/CTK/2025 appeals of the assessee are condoned and appeals are admitted for hearing. 3. It was submitted by the ld.AR that the ld. CIT(A) has dismissed all the appeals of the assessee ex-parte. It was the prayer that the matter may be restored to the file of the ld. AO to decide the issue involved in the appeals afresh so that the assessee could be able to produce all the evidence to substantiate its claim. 4. In reply, ld Sr.DR vehemently supported the orders of the Assessing Officer and ld. CIT(A). It was the submission that if the issue is to be restored to the file of ld. AO, then a cost should be imposed. 5. We have considered the rival submissions. As it is noticed from the orders of the authorities below that the assessee could not substantiate its claim by providing relevant documents. Even the assessee was also failed to produce the evidences as required by the ld. CIT(A) and in absence of the same, the ld. CIT(A) has dismissed the appeals of the assessee. This being so, in the interest of justice, we restore the issues in these appeals to the file of ld. AO for adjudicating afresh after providing the assessee adequate opportunity of being heard. However, looking to the non- cooperation of the assessee during the course of appellate proceedings even after issuance of notices to the assessee by the ld. CIT(A), we impose a cost of Rs.10,000/-(Rupees Ten Thousand only) each on the assessee to be payable to the Income Tax Appellate Tribunal Bar Association, Sector-1, CDA, Cuttack-753014, within sixty days from the date of this order and receipt of the same would be produced before the AO at the first hearing. Should the assessee not pay the abovementioned
3 ITA No.548, 549&550/CTK/2025 costs within the prescribed period of sixty days from the date of this order, the order of the ld. CIT(A) shall stand confirmed. 6. In the result, all the three appeals of the assessee are 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- ��थ� / The Respondent- 2. 3. आयकर आयु�(अपील) / The CIT(A), 4. आयकर आयु�त / CIT 5. िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, कटक / DR, ITAT, Cuttack 6. गाड� फाईल / Guard file. आदेशानुसार/ BY ORDER, स�या�पत ��त //True Copy// (Assistant Registrar) आयकर अपील�य अ�धकरण, कटक/ITAT, Cuttack
