What did the Tribunal hold?

The Tribunal acknowledged that the appeal was dismissed for delay. Considering the assessee's claim of not receiving notice and the request for another opportunity, the Tribunal granted a chance to present evidence before the AO.

The assessee filed an appeal against the order of the CIT(A) which dismissed the appeal due to delay. The assessee claimed they did not receive any notice from the CIT(A). The AR requested the case be restored to the AO to allow the assessee to present evidence.

What were the issues?

Whether the appeal dismissed for delay should be restored to the file of the AO to allow the assessee to produce evidence.

Pratima Kar, Kendrapara vs ITO | ITAT Cuttack 2025

Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK

Before: SHRI GEORGE MATHAN & SHRI RAJESH KUMAR

Hearing: 15/07/2025Pronounced: 15/07/2025

आदेश / O R D E R Per Bench : This is an appeal filed by the assessee against the order of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 20.01.2025 for assessment year 2018-2019. 2. It was submitted by the ld AR that the appeal of the assessee was dismissed by the ld. CIT(A) on account of delay. It was the submission that the assessee did not receive any notice issued by the ld CIT(A). It was the prayer of the ld. AR that the matter may be restored to the file of ld. AO to decide the issue involved in the appeal afresh so that the assessee could be able to produce all the evidence to substantiate its claim. 3. In reply, ld CIT-DR vehemently supported the orders of the Assessing Officer and ld. CIT(A).

4. We have considered the rival submissions. As it is noticed from the impugned order that the ld. CIT(A) has dismissed the appeal of the assessee on account of delay. It was submitted by the ld. AR that the assessee did not receive any notice issued by the ld. CIT(A). It is also mentioned that the assessee also had not appeared before the ld. CIT(A) during the course of assessment proceedings. However, the ld. AR has made a request before the Bench that if the assessee is given one more opportunity to represent its case before the ld. AO, the assessee could be able to provide all the details before the ld. Assessing Officer to substantiate its claim. This being so, in the interest of justice, we grant the assessee one more opportunity to substantiate its claim before the ld. AO by restoring the issues in the appeal to the file of ld. AO for adjudicating afresh after providing the assessee adequate opportunity of being heard.

In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 15/07/2025. Sd/- Sd/- (राजेश कुमार) (जाजज माथन) (RAJESH KUMAR) (GEORGE MATHAN) लेखा सदस्य/ ACCOUNTANT MEMBER न्यानयक सदस्य / JUDICIAL MEMBER ददनाांक Dated 15/07/2025 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 विभागीय प्रविविवि, आयकर अपीलीय अविकरण, कटक / DR, ITAT, 5.

PRATIMA KAR,KENDRAPARA vs. ITO,KENDRAPARA WARD, KENDRAPARA

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

Recent GST High Court judgments