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Facts
The assessee filed an appeal against the order dated 19/08/2024 for the assessment year 2017-2018. The appeal was filed with a delay of 242 days.
Held
The Tribunal condoned the delay of 242 days in filing the appeal. The Tribunal found that the assessee could not substantiate its claim with relevant documents before the CIT(A). Hence, the matter was restored to the CIT(A) for fresh adjudication, granting the assessee another opportunity.
Key Issues
Whether the delay in filing the appeal can be condoned and whether the assessee should be granted another opportunity to present its case.
Sections Cited
Section 144
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Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK
Before: SHRI GEORGE MATHAN & SHRI RAJESH KUMAR
O R D E R Per Bench : This is an appeal filed by the assessee against the order dated 19/08/2024 passed in Appeal No.CIT(A),Sambalpur/10281/2019-20 for the assessment year 2017-2018.
The appeal of the assessee is barred by 242 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 242 days in filing the present appeal by the assessee is condoned and the appeal is admitted for hearing.
None for the assessee. Shri Vijay Singh, ld.Sr. DR appeared on behalf of the revenue.