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Facts
The Revenue filed two appeals against the order of the Addl./JCIT(A) which granted relief to the assessee despite a substantial delay in filing Form 10B. The Addl./JCIT(A) directed the jurisdictional Commissioner to consider and dispose of the condonation petition for the delayed filing of Form 10B.
Held
The Tribunal considered the submission of the Revenue regarding the delay in filing Form 10B. However, after perusing the order of the Addl./JCIT(A), it was found that the lower authority had directed the Commissioner to consider the condonation petition and then for the AO to give effect to the order. The revenue failed to show any error in the order of the Id. Addl./JCIT(A).
Key Issues
Whether the Addl./JCIT(A) erred in directing the consideration of condonation for delayed filing of Form 10B instead of denying relief outright.
Sections Cited
Form 10B
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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 : These two appeals are filed by the Department against order of the ld. Addl/JCIT(A), Ranchi, both dated 09/06/2025, passed in separate Appeal Nos. ADDL/JCIT(A) RANCHI/10011/2019-20 and ADDL/JCIT(A)RANCHI/10002/22015-16 for the assessment years 2020- 2021 and 2016-2017. 2. Shri Vijay Singh, Sr. DR appeared on behalf of the revenue. None appeared on behalf of the assessee.