K1 BEVERAGE PRIVATE LIMITED,BHUBANESWAR vs. DCIT CIRCLE-1(1), BHUBANESWAR
Facts
The assessee filed an appeal against the order of the Addl./JCIT(A) for the assessment year 2016-2017. The assessee's appeal was dismissed by the Id.CIT(A) due to delay. The assessee contended that the delay was caused by the illness of directors' father and their own COVID-19 infection, and that sufficient opportunity was not provided.
Held
The tribunal considered the rival submissions and noted that while the Id.CIT(A) acknowledged the reasons for delay, the order was not passed on merits. Therefore, in the interest of justice, the appeal was restored to the file of the AO for readjudication on merits.
Key Issues
Whether the appeal deserves to be restored for readjudication on merits after providing sufficient opportunity to the assessee, considering the reasons for delay in filing the appeal before the CIT(A).
Sections Cited
IT Act
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK
Before: SHRI GEORGE MATHAN & SHRI RAJESH KUMAR
आदेश / O R D E R Per Bench : This is an appeal filed by the assessee against the order of the ld. Addl./JCIT(A)-10, Delhi, dated 20.03.2025, for the assessment year 2016- 2017. 2. It was submitted by the ld AR that the ld.CIT(A) has dismissed the appeal of the assessee on account of delay without providing sufficient opportunity to the assessee. It was the submission that the assessee has in column No.14 in Form 35 has provided the reasons for delay, which has also not considered by the ld. CIT(A). Therefore, the ld. AR submitted that the delay may be condoned and one more opportunity may kindly be
2 ITA No.310/CTK/2025 provided so that the assessee would be able to substantiate its claim before the AO. 3. In reply, ld. Sr. DR vehemently supported the order of the ld. Addl./JCIT(A) and ld.AO. It was the submission that the assessee was unable to explain the huge delay before the ld. Addl./JCIT(A). 4. We have considered the rival submissions. As the assessee has submitted that the delay in filing the appeal before the ld.CIT(A) wa son account of illness of the father of directors who was suffering from cancer and the directors were also suffering from COVID-19, therefore, the assessee faced a huge delay in filing the appeal before the ld. CIT(A). It was also the submission of the ld. AR that the assessee has no malafide intention in regard to delay. A perusal of the impugned order shows that the ld. CIT(A) has also incorporated the above reasons of the assessee in its order with regard to delay however, the ld. CIT(A) has not passed the order on merits. Looking to the facts and circumstances of the case and considering the prayer of the ld. AR, in the interest of justice, the issues in this appeal are restored to the file of ld.AO for readjudication on merits after providing sufficient opportunity of being heard to the assessee. The assessee is directed to cooperate with the readjudication proceeding before the ld. AO, positively.
3 ITA No.310/CTK/2025 5. In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 16/07/2025.
Sd/- Sd/- (राजेश कुमार) (जाजज माथन) (RAJESH KUMAR) (GEORGE MATHAN) लेखा सदस्य/ ACCOUNTANT MEMBER न्यानयक सदस्य / JUDICIAL MEMBER ददनाांक Dated 16/07/2025 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 6. गार्ज फाईल / Guard file. आदेशािुसार/ BY ORDER, सत्यापपत प्रयत //True Copy//
(Assistant Registrar) आयकर अपीलीय अधिकरण, कटक/ITAT, Cuttack
