MILAN KUMAR SAHOO,KEONJHAR vs. INCOME TAX OFFICER, KEONJHAR
Facts
The assessee filed an appeal against an order dated 13.11.2024. The appeal was barred by 160 days, and the assessee requested condonation of delay with an affidavit providing reasons. The Revenue did not object to the condonation.
Held
The Tribunal condoned the delay of 160 days and admitted the appeal. Since the assessee could not substantiate its claim with documents before lower authorities, the Tribunal granted one more opportunity to the assessee to present its case before the CIT(A) by restoring the issues to the file of the CIT(A) for fresh adjudication.
Key Issues
Whether the delay in filing the appeal can be condoned and if the assessee should be given another opportunity to present its case before the CIT(A).
Sections Cited
IT Act
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Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK
Before: SHRI GEORGE MATHAN & SHRI RAJESH KUMAR
Per Bench : This is an appeal filed by the assessee against the order dated 13.11.2024 passed in Appeal No.CIT(A), Cuttack/10502/2019-20 for the assessment year 2017-2018. 2. The appeal of the assessee is barred by 160 days. In this regard, the assessee has filed an application for condonation of delay supported with an affidavit stating therein sufficient reasons for 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, delay of 160 days in filing the present appeal by the assessee is condoned and the appeal is admitted for hearing.
None appeared on behalf of the assessee. Shri Vijay Singh, Sr. DR appeared on behalf of the revenue.
2
As it is noticed from the orders of the authorities below that the assessee could not substantiate its claim by providing relevant documents neither before the ld. CIT(A) in appellate proceedings nor before the ld. AO in assessment proceedings. However, the ld. AR has made a request before the Bench that if the assessee is given one more opportunity to represent its case before the ld. CIT(A), the assessee could be able to provide all the details before the ld. CIT(A) to substantiate its claim. This being so, in the interest of justice, we grant the assessee one more opportunity to substantiate its claim before the ld. CIT(A) by restoring the issues in the appeal to the file of ld. CIT(A) for adjudicating afresh on merits after providing the assessee adequate opportunity of being heard. The assessee shall cooperate in the readjudication proceeding before the ld. CIT(A) positively.
In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 13/08/2025. (राजेश कुमार) (जाजज माथन) (RAJESH KUMAR) (GEORGE MATHAN) लेखा सदस्य/ ACCOUNTANT MEMBER न्यानयक सदस्य / JUDICIAL MEMBER ददनाांक Dated 13/08/2025 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to : अपीलार्थी / The Appellant- 1. 2. प्रत्यर्थी / The Respondent- 3. आयकर आयुक्त(अपील) / The CIT(A), आदेशािुसार/ BY ORDER, 4. आयकर आयुक्त / CIT विभागीय प्रविविवि, आयकर अपीलीय अविकरण, कटक / DR, ITAT,
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