THE ASKA CO OPERATIVE SUGAR INDUSTRIES LIMITED,ASKA vs. THE DEPUTY COMMISSIONER OF INCOEM TAX DCIT ASMNT,BERHAMPUR, BERHAMPUR

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ITA 253/CTK/2025Status: DisposedITAT Cuttack15 July 2025AY 2010-11Bench: SHRI GEORGE MATHAN (Judicial Member), SHRI RAJESH KUMAR (Accountant Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal condoned the delay and restored the appeal to the file of the AO for fresh adjudication. This was granted on the condition that the assessee pays a cost of Rs. 50,000/- to the Income Tax Bar Association within 60 days.

What were the facts?

The assessee's appeal was filed with a significant delay of 389 days. The assessee requested an opportunity to present its case and evidence before the Assessing Officer (AO) for a fresh adjudication.

What were the issues?

Whether the assessee should be granted another opportunity to present its case before the AO, and if so, under what conditions.

AI-generated summary — verify with the full judgment below

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 01.01.2024 for assessment year 2010-2011. 2. The appeal of the assessee is barred by 389 days. In this regard, the assessee has filed an application supported by an affidavit for condonation of delay stating therein sufficient reasons for delay, which are plausible and not found to be false. Ld. CIT-DR also did not raise any serious objection to condone the delay. Accordingly, delay of 389 days in filing the present appeal by the assessee is condoned and the appeal is admitted for hearing.

1.

3. It was submitted by the ld AR that the ld. CIT(A) has dismissed the appeal of the assessee without providing any sufficient opportunity of being heard to the assessee. It was the prayer 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.

4.

In reply, ld CIT-DR vehemently supported the orders of the Assessing Officer and ld. CIT(A).

5.

We have considered the rival submissions. As it is noticed from the orders of the authorities below that the assessee could not substantiate its claim by providing relevant documents neither before the ld. CIT(A) in appellate proceedings nor before the ld. AO in 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, subject to a payment of cost of Rs.50,000/- (Rupees Fifty Thousand only) shall be payable by the assessee to the Income Tax Bar Association, ITAT Campus, Sector-1, CDA, Cuttack- 753014, within sixty days from the date of this order and receipt of the same would be produced before the AO at the first hearing. Should the

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