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Facts
The assessee filed an appeal against the order of the CIT(A), NFAC. The appeal was dismissed by the CIT(A) ex-parte due to a delay in filing the appeal. The assessee was represented by Shri Manoj Patra and the Revenue by Shri Nishanth Rao B.
Held
The tribunal restored the issues to the file of the CIT(A) for re-adjudication. The assessee was granted another opportunity to explain the delay in filing the appeal before the CIT(A). The CIT(A) was directed to provide adequate opportunity to the assessee.
Key Issues
The primary issue was the non-representation before the CIT(A) leading to an ex-parte order. The appeal was restored for re-adjudication after allowing the assessee to explain the delay.
Sections Cited
IT Act
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Income Tax Appellate Tribunal, “CUTTACK” BENCH, CUTTACK
O R D E R PER PENCH:
This is the appeal filed by the assessee against the order of ld. CIT (A), NFAC, in appeal no. ITBA/NFAC/S/250/2025-26/1075678296(1) dated 17.04.2025 for A.Y. 2020-21.
Shri Manoj Patra represented on behalf the assessee and Shri Nishanth Rao B, represented on behalf of the Revenue.
The first issue, inter alia, raised by the assessee is non-representation before the Ld. CIT(A). Assessee submitted that the Ld. CIT(A) passed an ex-parte order and dismissed the appeal of the assessee on account of delay in filing the appeal. This being so, and in the interests of justice, one more opportunity is being provided to the assessee to explain the delay before the ld. CIT (A) and the ld. CIT (A) shall consider the same. Hence, the issues in the appeal on merits are restored to the file of the CIT (A) for re-adjudication. The ld. CIT (A) shall adjudicate the issue
In the result, the appeal assessee is allowed for statistical purposes.
Order pronounced in the open court on 23.07.2025.