What did the Tribunal hold?

The Tribunal condoned the delay of 182 days and admitted the appeal for hearing. Considering the assessee's status as a small-time trader, the Tribunal reduced the estimated net income from 5% to 2%.

The assessee's appeal was delayed by 182 days. The assessee is a trader of soft drinks and cold drinks, and the Assessing Officer had estimated the income at 5%. The assessee contended that the margin for cold drinks is low and requested an estimation of 1.5%, while the Revenue suggested 2.5%.

What were the issues?

Condonation of delay in filing appeal and estimation of income for a small-time trader.

Anuska Agency, Cuttack vs ITO | ITAT Cuttack 2025

Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK

Before: SHRI GEORGE MATHAN & SHRI RAJESH KUMAR

Hearing: 05/12/2025Pronounced: 05/12/2025

(�नधा�रण वष� / Assessment Year : 2017-18) Anuska Agency Vs ITO, Ward-1(1), Cuttack Chahata Ghat Infront Of Gayatri Temple, Bidanasi, Cuttack 753014 PAN No. : AAVFA 0007 G (अपीलाथ� /Appellant) .. (��यथ� / Respondent) �नधा�रती क� ओर से /Assessee by : Shri P.R.Mohanty, AR 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 : This is an Appeal filed by the assessee against the order of Ld.ADDL/JCIT(A)-4, Chennai dated 28.02.2025 for the assessment year 2017-18.

The appeal of the assessee is delayed by 182 days. In this regard, the assessee has filed an application for condonation of delay supported with an affidavit stating therein sufficient reasons for delay in filing the appeal before the Tribunal, which are not found to be false. Ld. Sr. DR did not object to condone the delay. Accordingly, we condone the delay of 182 days in filing the appeal before the Tribunal and appeal of the assessee is admitted for hearing.

3. It was submitted by the Ld. AR that the assessee is a traders of soft drinks, juice, packaged drinking water soda, cold drinks, etc. It was submission that in the course of assessment the AO estimated the income of the assessee @ 5%. It was submission that the Ld.JCIT(A) passed the order ex-parte. It was submission that the income of the assessee may be estimated @1.5% as the cold drinks business does not have much margin.

In reply, the Ld. Sr. DR vehemently supported order of the AO and Ld. Addl JCIT(A). It was submission that the income may be estimated at 2.5%.

We have considered the rival submission. Considering the facts of the case and considering the facts that the assessee is a small time trader of soft drink and soda etc, the net income of the assesee has estimated at 5% by the AO stands reduced to 2%.

In the result, appeal of the assessee is partly allowed. 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- Anuska Agency Chahata Ghat Infront Of Gayatri Temple, Bidanasi, Cuttack 753014 2. ��थ� / The Respondent- ITO, Ward-1(1), Cuttack 3. आयकर आयु�(अपील) / The CIT(A), 4. आयकर आयु�त / CIT 5. िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, कटक / DR, ITAT, Cuttack

ANUSKA AGENCY,CUTTACK vs. INCOME TAX OFFICER, WARED-1(1), CUTTACK

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