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Facts
The assessee filed an appeal against the order of the Addl./JCIT(A)-8, Mumbai, for the assessment year 2016-2017. The appellate order dismissed the assessee's appeal due to delay. However, the appellate order also admitted the appeal, acknowledging reasons for the delay.
Held
The tribunal observed that the Addl./JCIT(A) had already condoned the delay and admitted the appeal. Therefore, the impugned order dismissing the appeal was set aside. The issues were restored to the Addl./JCIT(A) for adjudication on merits.
Key Issues
Whether the appellate authority was justified in dismissing the appeal on account of delay after having admitted the appeal and condoned the delay.
Sections Cited
Income Tax Act
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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 of the ld. Addl./JCIT(A)-8, Mumbai, dated 28.02.2025 for assessment year 2016- 2017. 2. It was the submission of the ld. AR that the ld. Addl./JCIT(A) has dismissed the appeal of the assessee on account of delay. Ld.AR further drew our attention to para 1.2 of the appellate order wherein the ld. Addl./JCIT(A) has categorically mentioned that the appeal is being admitted in view of the details reasons for late filing the appeal submitted by the appellant.
As it is noticed that the ld. Addl./JCIT(A) in para 1.2 of the order has admitted the appeal of the assessee, it is no more lies in the hands of the ld. Addl/JCIT(A) to dismiss the appeal of the assessee. Therefore, in the 2 interest of justice, as the ld. Addl/JCIT(A) has already condoned the delay and admitted the appeal of the assessee, therefore, the impugned appellate order dismissing the appeal of the assessee on account of delay, stands set aside and the issues are restored to the file of ld. Addl/JCIT(A) for adjudication on merits after granting adequate opportunity of being heard to the assessee.
In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 17/07/2025. (राजेश कुमार) (जाजज माथन) (RAJESH KUMAR) (GEORGE MATHAN) लेखा सदस्य/ ACCOUNTANT MEMBER न्यानयक सदस्य / JUDICIAL MEMBER ददनाांक Dated 17/07/2025 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to : 1. अपीलाथी / The Appellant- प्रत्यथी / The Respondent- 2. 3. आयकर आयुक्त(अपील) / The CIT(A), 4. आयकर आयुक्त / CIT 5. विभागीय प्रविविवि, आयकर अपीलीय अविकरण, कटक / DR, ITAT, Cuttack आदेशािुसार/ BY ORDER, 6. गार्ज फाईल / Guard file. सत्यापपत प्रयत //// (