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Facts
The assessee's appeal was filed beyond the prescribed time limit by 109 days. The assessee provided an affidavit with plausible reasons for the delay, which were not contested by the Revenue. The Tribunal condoned the delay and admitted the appeal.
Held
The Tribunal found that the assessee had shown inability to produce documents during assessment and did not comply with notices from CIT(A). Therefore, in the interest of justice, the appeal issues were restored to the AO for readjudication with an opportunity for the assessee to be heard.
Key Issues
Whether the delay in filing the appeal can be condoned and the matter be restored for fresh adjudication.
Sections Cited
Section 109 of the Income Tax Act (implied by delay)
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Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK
Before: SHRI GEORGE MATHAN & SHRI RAJESH KUMAR
आदेश / O R D E R Per Bench : This is an appeal filed by the assessee against the Ld.CIT(A), National Faceless Appeal Centre(NFAC), Delhi order dated 09/01/2025 passed in Appeal No.CIT(A), Sambalpur/10155/2017-18 for the assessment year 2015-2016. 2. At the outset, it is found that the appeal of the assessee is barred by 109 days. In this regard, the assessee has filed an affidavit stating sufficient reasons for condonation of delay, which are plausible and not found to be false. Ld.Sr. DR also did not raise any serious objection to condone the delay. Accordingly, the delay of 109 days in filing the appeal by the assessee is condoned and the appeal of the assessee is admitted for hearing.
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. 5. We have considered the submissions of the ld.Sr.DR. 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.5,000/-(Rupees Five Thousand only) payable 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