PRADEEP KUMAR PANDA,MAYURBHANJ vs. ASSISTANT COMMISSIONER OF INCOME TAX ROURKELA CIRCLE, ROURKELA

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ITA 309/CTK/2025Status: DisposedITAT Cuttack03 July 2025AY 2015-16Bench: S/SHRI DUVVURU RL REDDY, VICE PRESIDENT(KZ) AND RAJESH KUMAR (Accountant Member)1 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal condoned the delay, finding that the assessee was prevented by reasonable cause. The Tribunal also noted that the CIT(A) had dismissed the appeal without adequate opportunity of hearing and directed the CIT(A) to provide one more opportunity to the assessee.

What were the facts?

The assessee's appeal was time-barred by 261 days due to the assessee not being aware of the ex-parte order passed by the CIT(A) as the notice went to the spam folder. The assessee sought condonation of delay.

What were the issues?

Whether the delay in filing the appeal can be condoned on the grounds of non-receipt of notice. Whether the CIT(A) order passed ex-parte without providing sufficient opportunity of hearing is valid.

Which sections of the Income-tax Act were involved?

Section 154

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, CUTTACK BENCH, CUTTACK

Before: S/SHRI DUVVURU RL REDDY(KZ) & RAJESH KUMAR

For Appellant: Shri P.K.Mishra, Adv
For Respondent: Shri Prateek kr Mishra, Sr. DR
Hearing: 03/07/2025Pronounced: 03/07/2025

Pradeep Kumar Panda Vs. ACIT, Rourkela Circle, Rourkela At: Dhobadiha, P.O/P.S: K.Jashipur, Mayurbhanj, 757091 PAN/GIR No. AKIPP 2208 F (Appellant) .. ( Respondent) Assessee by : Shri P.K.Mishra, Adv Revenue by : Shri Prateek kr Mishra, Sr. DR Date of Hearing : 03/07/2025 Date of Pronouncement : 03/07/2025 O R D E R Per Bench The present appeal is directed at the instance of assessee against the order of ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NAFC), New Delhi NFAC), Delhi dated 19/06/2024 in Appeal No. CIT(A), Cuttack/10511/2017-18 passed for Assessment Year 2015-16.

2.

The appeal is time barred by 261 days. The assessee has filed condonation petition supported by affidavit stating that he could not know about passing of order of ld CIT(A) since it is exparte. The appeal order was in spam folder, therefore, the assessee could not P a g e 1 | 3 check the folder on daily basis, for which reason, there was delay in filing of the appeal. It was prayed that the delay may be condoned.

3.

After hearing the parties and perusing the condonation petition, we are satisfied that the assessee was not aware of the order passed by the ld CIT(A) and has not received any notice about the hearing of the ld CIT(A). Therefore, we are of the opinion that the assessee was prevented by reasonable cause in not filing the appeal within time. Therefore, we condone the delay of 261 days and admit the appeal for adjudication.

4.

At the time of hearing, ld. Counsel for the assessee stated that the ld CIT(A) has dismissed the appeal without giving adequate opportunity of hearing to the assessee. He prayed before the Bench that the impugned order be set aside and remitted back to the file of ld. CIT(Appeals) for deciding it afresh.

5.

On the other hand, ld Sr DR supported the orders of the lower authorities.

6.

We have heard the rival contentions and perused the material available on record. A perusal of the impugned order clearly shows that as there was no response to the notices to substantiate the claim with documentary evidences and submissions, ld CIT(A) confirmed the addition made by the AO. Before us, ld AR undertakes that the assessee will cooperate the proceedings, if the matter is restored back to the file of the Assessing Officer. Considering the facts and circumstances of the case, we are inclined to set aside the order passed by the ld. CIT(Appeals) in order to meet the principle of natural justice, and remit the matter back to the file of the ld CIT(A) with a direction to provide one more opportunity

P a g e 2 | 3 of being heard to the assessee. At the same breath, we also hereby caution the assessee to promptly co-operate with the proceedings before the CIT(A) failing which the ld CIT(A) shall be at liberty to pass appropriate order in accordance with law and merits based on the materials available on the record. Thus, the grounds raised by the assessee are allowed for statistical purposes.

7.

In the result, appeal of the assessee stands allowed for statistical purposes.

Order dictated and pronounced in the open court on 03/07/2025.

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