PAHANAWA ASSOCIATES PRIVATE LIMITED,BHUBANESWAR vs. INCOME TAX OFFICER, BHUBANESWAR

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ITA 360/CTK/2025Status: DisposedITAT Cuttack24 September 2025AY 2014-2015Bench: SHRI GEORGE MATHAN (Judicial Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

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.

What were the 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).

What were the 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.

Which sections of the Income-tax Act were involved?

Section 46A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH CUTTACK

Before: SHRI GEORGE MATHAN

Hearing: 24/09/2025Pronounced: 24/09/2025

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.

1.

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.

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