RAJESH KUMAR AGRAWAL,SAMBALPUR vs. ACIT, SAMBALPUR
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
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 19/08/2024 passed in Appeal No.CIT(A),Sambalpur/10281/2019-20 for the assessment year 2017-2018. 2. 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.
2
We have considered the submission of the ld. Sr. DR and perused the orders of the authorities below. As it is noticed from the orders of the authorities below that the assessee could not substantiate its claim by providing relevant documents before the ld. CIT(A) in appellate proceedings. 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 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 12/08/2025. (राजेश कुमार) (जाजज माथन) (RAJESH KUMAR) (GEORGE MATHAN) लेखा सदस्य/ ACCOUNTANT MEMBER न्यानयक सदस्य / JUDICIAL MEMBER ददनाांक Dated 12/08/2025 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to : 1. अपीलार्थी / The Appellant- 2. प्रत्यर्थी / The Respondent- आयकर आयुक्त(अपील) / The CIT(A), 3. 4. आयकर आयुक्त / CIT 5. विभागीय प्रविविवि, आयकर अपीलीय अविकरण, कटक / DR, ITAT, Cuttack आदेशािुसार/ BY ORDER, 6. गार्ज फाईल / Guard file. सत्यापपत प्रयत //// (