PAHANAWA ASSOCIATES PRIVATE LIMITED,BHUBANESWAR vs. INCOME TAX OFFICER, BHUBANESWAR
Facts
The assessee filed an appeal against an ex-parte order of the CIT(A) after a delay of 49 days. The revenue did not dispute the delay. The assessee had not been represented before the CIT(A).
Held
The Tribunal condoned the delay in filing the appeal due to plausible reasons provided by the assessee. The appeal was restored to the file of the Ld. CIT(A) for readjudication to provide the assessee an adequate opportunity of being heard.
Key Issues
Whether the delay in filing the appeal should be condoned and if the ex-parte order should be set aside to allow the assessee to present their case.
Sections Cited
Section 46A of the Income Tax Act, 1961 (implied for condonation of delay, though not explicitly mentioned)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “SMC” BENCH CUTTACK
Before: SHRI GEORGE MATHAN
आयकर अपीलीय अिधकरण, “एस.एम.सी” �यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH CUTTACK (THROUGH VIRTUAL HEARING) �ी जाज� माथन, �याियक सद�य के सम� । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER आयकर अपील सं/ITA No. 360/CTK/2025 (िनधा�रण वष� / Assessment Year : 2014-2015) Pahanawa Associates Priivate Vs ITO, Bhubaneswar Limited, Flat No-606,Vishnu Block,Balaji Complex Housing Society, Jharpada,Bhubaneswar-751006 PAN No. : AAECP 8304 K (अपीलाथ� /Appellant) .. (��यथ� / Respondent) िनधा�रती क� ओर से /Assessee by : None राज�व क� ओर से /Revenue by : Shri Vijay Singh, Sr. D.R. सुनवाई क� तारीख / Date of Hearing : 24/09/2025 घोषणा क� तारीख/Date of Pronouncement : 24/09/2025 आदेश / O R D E R This is an appeal filed by the assessee against the order of the Ld.CIT(A), National Faceless Appeal Centre(NFAC), Delhi dated 27/02/2025 in Appeal No.NFAC/2013-14/10072355 for assessment year 2014-15. 2. There is a delay of 49 days, for which the assesee has filed condonation of delay petition. The revenue has not disputed the delay and condonation. The reasons given by the assesee are found to be plausible, Consequently, the delay in filing of the appeal is condoned. 3. A perusal of the facts as also the submissions of the Ld. Sr. DR shows that the order of the Ld. CIT(A) is exparte in sofaras the assesee has not represented before the Ld.CIT(A). This being so, in the interest of the justice the issues in this appeal are restored to the file of the Ld.
2 ITA No.360/CTK/2025
CIT(A) for readjudication after granting the assesee adequate opportunity of being heard. 4. In the result, appeal of the assesee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 24/09/2025.
Sd/- (जाज� माथन) (GEORGE MATHAN) �याियक सद�य / JUDICIAL MEMBER �दनांक Dated 24/09/2025 Prakash Kumar Mishra, Sr.P.S आदेश क� �ितिलिप अ�ेिषत/Copy of the Order forwarded to : 1. अपीलाथ� / The Appellant- Pahanawa Associates Priivate Limited, Flat No-606,Vishnu Block,Balaji Complex Housing Society, Jharpada,Bhubaneswar-751006 2. ��थ� / The Respondent- ITO, Bhubaneswar 3. आयकर आयु�(अपील) / The CIT(A), 4. आयकर आयु� / CIT 5. िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, कटक / DR, ITAT, Cuttack आदेशानुसार/ BY ORDER, 6. गाड� फाईल / Guard file. स�यािपत �ित //True Copy// (Assistant Registrar) आयकर अपीलीय अिधकरण, कटक/ITAT, Cuttack
