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Facts
The assessee filed an appeal against the order of the Addl/JCIT(A) for the assessment year 2017-2018. The appeal was filed with a delay of 394 days, for which the assessee submitted a condonation application with an affidavit stating sufficient reasons for the delay. The Assessing Officer (AO) noted that the assessee was unable to produce necessary documents during the assessment proceedings.
Held
The Tribunal condoned the delay of 394 days after considering the assessee's submission that inevitable circumstances prevented them from providing details. However, since the assessee also failed to comply with notices from the CIT(A), the appeal was restored to the file of the AO for fresh adjudication. This restoration is subject to a cost of Rs. 10,000/- payable to the Income Tax Appellate Tribunal Bar Association.
Key Issues
Whether to condone the delay in filing the appeal and to restore the matter to the Assessing Officer for fresh adjudication, subject to cost.
Sections Cited
Section 254 of the Income Tax Act, 1961 (implied by the context of appeal and Tribunal order)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK
Before: SHRI GEORGE MATHAN & SHRI RAJESH KUMAR
(नििाारण वर्ा / Assessment Year : 2017-2018) Kanheipur Service Cooperative Vs ITO, Ward-2(2), Cuttack Society Limited Bhagatpur, Tangi, Cuttack-754022 PAN No. :AAABK 0629 K (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की ओर से /Assessee by : Shri Sudhansu Kumar Das, AR राजस्व की ओर से /Revenue by : Shri Vijay Singh, Sr. DR सुनवाई की तारीख / Date of Hearing : 01/12/2025 घोषणा की तारीख/Date of Pronouncement : 01/12/2025 आदेश / O R D E R Per Bench : This is an appeal filed by the assessee against the order passed by the ld. Addl/JCIT(A), Agra, dated 06.03.2024 for the assessment year 2017-2018.
The appeal of the assessee is barred by 394 days. In this regard, the assessee has filed condonation application supported with an affidavit stating therein sufficient reasons for condonation of delay, which are not found to be false. Ld.Sr. DR also did not object to the same. Accordingly, we condone the delay of 394 days and proceed to dispose off the appeal.
At the outset, ld.AR submitted that due to inevitable circumstances the assessee could not provide the details during the course of assessment proceedings. It was submitted that the matter may be restored to the file of ld. AO so that the assessee could be able to produce all the relevant facts in support of his claim before the ld. AO 4. Ld Sr DR submitted that proper opportunities were allowed and the assessee could not produce the documents as required by both the authorities below. If the matter is restored to the file of ld. AO, a cost may be imposed on the assessee for his non-compliant before both the authorities below.
We have considered the rival submissions. On perusal of the assessment order, it is found that the assessee has already shown his inability to produce the documents as required by the ld. AO during the course of assessment proceedings. A further perusal of the order of the ld. CIT(A), clearly shows that notices were issued to the assessee by the ld. CIT(A), however, no compliance has been made by the assessee. In view of the above, in the interest of justice, the issues in this appeal are restored to the file of the ld.AO for readjudication afresh after granting the assessee adequate opportunity of being heard, subject to a payment of cost of Rs.10,000/-(Rupees Ten Thousand only) payable by the assesee to the Income Tax Appellate Tribunal Bar Association, Sector-1, CDA, Cuttack- 753014, Odisha, within sixty days from the date of this order and receipt of the same would be produced before the ld. AO at the first hearing. In the event of non-payment of the above cost within the above period, the order of the ld. CIT(A) would be confirmed. The assessee is also directed to cooperate with the ld. AO in the readjudication proceedings, positively.