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Facts
The assessee society's appeals against CIT(A) orders were filed with a delay of 45 days which was condoned. The assessee claimed non-receipt of hearing notices and that their registration under Section 12AA of the Act is pending before the High Court. The Revenue contended that the assessee is liable to be assessed as an AOP due to lack of Section 12A registration.
Held
The Tribunal noted that the outcome of the assessee's petition regarding Section 12A registration pending before the High Court would have a substantial bearing on the case. Therefore, in the interest of justice, the issues were restored to the file of the AO for re-adjudication.
Key Issues
Restoration of appeals to AO for re-adjudication pending High Court decision on Section 12A registration; condonation of delay in filing appeals.
Sections Cited
12AA, 143(1), 143(3), 12A
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “CUTTACK” BENCH, CUTTACK
Before: SHRI GEORGE MATHAN, JM & SHRI RAJESH KUMAR, AM
O R D E R PER PENCH: These are the appeals filed by the assessee against the orders of ld. CIT (A), NFAC, dated 22.10.2024, 07.04.2025 for A.Ys. 2010-11, 2014-15, 2015-16, 2018-19, 2019-20.
Shri Natabar Panda represented on behalf the assessee and Shri Nishanth Rao B represented on behalf of the Revenue.
The appeals of the assessee in & 109/CTK/2025 are time barred by 45 days. Considering the facts and circumstances of the case, we find that there is plausible reason to condone the delay and the delay of filing the appeal is hereby condoned.
At the time of hearing, it was submitted by the Learned AR that the assessee had been unable to appear before the Learned CIT (A) as the assessee had not received the hearing notices. It was a submission that the assessee is a society funded by the government and run by the
In reply, the Learned Senior DR vehemently supported the order of the AO and CIT(A). It was a submission that the assessee does not have registration under Section 12A of the Act and therefore, the assessee at the present moment is liable to be assessed only as an AOP. It was the submission that it was the assessee’s duty to represent its case before the Learned CIT(A) and the assessee having failed to do so, further opportunity should not be granted.
We have heard the rival consideration. A perusal of the facts of the present case, clearly show that the assessee’s petition against the non- granting of the registration under Section 12A of the Act, is pending before the Honourable Jurisdictional High Court of Orissa. The registration under Section 12A will have a substantial bearing on the facts of the present case. This being so, in the interest of justice, the issues in this appeal are restored to the file of the Learned AO for re-
In the result, the appeals of the assessee are partly allowed for statistical purposes.
The assessee has also filed Stay Petitions No. 1 to 5/CTK/2025. As we have already disposed off the appeals of the assessee by restoring the issues to the file of the AO, the Stay Petitions filed by the assessee become infructuous and are dismissed as infructuous.
Order pronounced in the open court on 23.07.2025.