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Facts
The assessee filed five appeals against the orders of the Ld. CIT(A) for assessment years 2014-15 to 2017-18. There were significant delays in filing these appeals, ranging from 6 days to 737 days. The assessee submitted applications for condonation of delay with supporting affidavits.
Held
The Tribunal condoned the delay in filing the appeals, acknowledging the reasons provided by the assessee and the lack of serious objection from the Revenue. While the assessee was unable to substantiate its claims before the lower authorities, the Tribunal decided to restore the issues to the file of the AO for re-adjudication.
Key Issues
Whether the appeals should be admitted despite significant delays, and whether the matter should be restored to the AO for re-adjudication after giving the assessee an opportunity to present documents, subject to payment of costs.
Sections Cited
IT Act
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Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK
Before: SHRI GEORGE MATHAN & SHRI RAJESH KUMAR
O R D E R Per Bench : These are five appeals filed by the assessee against the separate orders of Ld.CIT(A), National Faceless Appeal Centre(NFAC), Delhi dated 31.05.2023, 20.05.2025, 24.09.2020 & 27.09.2023 for the assessment years 2015-2016, 2016-2017, 2017-2018 & 2014-2015. 2. At the outset, ld.AR we find that appeals of the assesee in for A.Y.2015-2016 is delayed by 737 days. for A.Y.2016-2017 is delayed by 06 days.
A.Y.2017-2018 is delayed by 249 days. for A.Y.2014-2015 is delayed by 639 days & for A.Y.2017-2018 is delayed by 639 days. In this regard, the assesee has filed condonation application in each of the above files supported by affidavits stating sufficient reasons for delay in filing the above appeals. Ld. CIT-DR/Sr. DR did not raise any serious objection in condoning the above delay in the respective appeals. Considering the prayer of the assesee and the fact that the reasons stated in the affidavit for delay in filing the above appeals are not found to be false, therefore, the delay in filing the respective appeals of the assesee is condoned and all the appeals are admitted for hearing.
Ld. AR submitted that the ld. CIT(A) has dismissed the appeals of the assesse without providing sufficient opportunity of being heard to the assesee. It was also the submissions of the ld. AR that the assesee could not provide the details during the course of assessment proceedings. It was submitted that the issues in all the appeals 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 CIT-DR/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 impugned order shows that the assesse was unable to substantiate its claim before the ld. CIT(A) by submitting relevant documents. A further 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 perusal of the order of the ld. CIT(A) for A.Y.2015-2016, the ld. CIT(A) has dismissed the appeal of the assesee on account of delay. However, looking to the facts and circumstances of the case and considering the submission of the ld. AR, we condone the delay in filing the appeal before ld. CIT(A). Further looking to the non-compliance made by the assesee before either of the authorities below for all the years under consideration, so as to give one more opportunity to the assessee, in the interest of justice, the issues in all these appeals 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 costs of Rs.5,000/-(Rupees Five Thousand only) in 430, 431, 454/CTK/2025 and Rs.25,000/-(Rupees Twentyfive Thousand only) in ITA No.455/CTK/2025, 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 costs 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.