SANKAR CHARAN MARANDI,MAYURBHANJ vs. ACIT, BALESHWAR
Facts
The assessee filed an appeal against the order dated 27.11.2024. The appeal was delayed by 172 days, for which the assessee filed an application for condonation of delay with reasons. The Revenue did not object to the condonation. The assessee failed to appear for the hearing, but the Revenue was represented.
Held
The Tribunal condoned the delay of 172 days, admitted the appeal, and granted the assessee one more opportunity to substantiate its claim before the AO. This opportunity is subject to a payment of Rs. 5,000/- to the Income Tax Bar Association within sixty days. If the cost is not paid, the order of the CIT(A) will stand confirmed.
Key Issues
Whether the delay in filing the appeal is to be condoned and whether the assessee is to be granted another opportunity to present its case before the AO.
Sections Cited
Section 254 of the Income Tax Act, 1961 (implied by the appellate nature of the order)
AI-generated summary — verify with the full judgment below
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 27.11.2024 passed in Appeal No.CIT(A),Cuttack/10628/2019-20 for the assessment year 2017-2018. 2. The appeal of the assessee is barred by 172 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 172 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 even the case was called for hearing. Shri Vijay Singh, ld.Sr. DR appeared on behalf of the revenue.
2
A perusal of the orders of the authorities below clearly show 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. This being so, in the interest of justice, we grant the assessee one more opportunity to substantiate its claim before the ld. AO by restoring the issues in the appeal to the file of ld. AO for adjudicating afresh after providing the assessee adequate opportunity of being heard, subject to a payment of cost of Rs.5,000/-(Rupees Five Thousand only) shall be payable by the assessee to the Income Tax Bar Association, ITAT Campus, Sector-1, CDA, Cuttack-753014, within sixty days from the date of this order and receipt of the same would be produced before the AO at the first hearing. Should the assessee not pay the abovementioned costs within the prescribed period of sixty days from the date of this order, the order of the ld. CIT(A) shall stand confirmed. The assessee shall cooperate in the readjudication proceeding before the AO 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.
3 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), 4. आयकर आयुक्त / CIT 5. विभागीय प्रविविवि, आयकर अपीलीय अविकरण, कटक / DR, ITAT, Cuttack 6. गार्ज फाईल / Guard file. आदेशािुसार/ BY ORDER, सत्यापपत प्रयत ////
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