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Facts
The Department filed two appeals against the order of the Addl./JCIT(A) for assessment years 2020-2021 and 2016-2017. The primary reason for the demand raised was the delayed filing of Form 10B. The Addl./JCIT(A) directed the jurisdictional Commissioner to dispose of the condonation petition for the delay in filing Form 10B and the Assessing Officer to give effect to the order.
Held
The Tribunal noted that the revenue failed to show any error in the order of the Addl./JCIT(A). The directions given by the Addl./JCIT(A) regarding the condonation of delay in filing Form 10B were upheld.
Key Issues
Whether the Addl./JCIT(A) erred in directing the condonation of delay in filing Form 10B and consequential re-evaluation of the demand.
Sections Cited
Section 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.