SANJAY KUMAR BEHERA,CUTTACK vs. INCOME TAX OFFICER, WARD-2(5), CUTTACK

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ITA 331/CTK/2025Status: DisposedITAT Cuttack03 July 2025Bench: 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 of 333 days, finding reasonable cause for the assessee's failure to file the appeal within time. The Tribunal also noted that the CIT(A) had dismissed the appeal without providing adequate opportunity for hearing.

What were the facts?

The appeal was filed by the assessee against an order passed by the CIT(A), which was barred by limitation by 333 days. The assessee cited severe rheumatic diseases and bed rest as reasons for the delay, stating he was unaware of the CIT(A) order and did not receive any notice.

What were the issues?

Whether the appeal is barred by limitation and if the delay can be condoned, and whether the CIT(A) order was passed without providing adequate opportunity of hearing.

Which sections of the Income-tax Act were involved?

IT Act

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 Pavan Kr. Agarwal, AR
For Respondent: Shri Prateek kr Mishra, Sr. DR
Hearing: 03/07/2025Pronounced: 03/07/2025

Sanjay Kumar Behera Vs. ITO, Ward-2(5), Cuttack Shyamsundarpur Patana, Balijhar, Kanpur, Cuttack, 754037 PAN/GIR No. BITPB 9740 C (Appellant) .. ( Respondent) Assessee by : Shri Pavan Kr. Agarwal, AR 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 02/04/2024 in Appeal No.CIT(A), Cuttack/10505/2019-20 passed for Assessment Year 2017-18.

2.

The appeal is barred by limitation by 333 days. The assessee has filed condonation petition supported by an affidavit stating the reasons that he had met with a severe P a g e 1 | 3 Assessment Year : 2017-18 rheumatic diseases and bed rest from 1.1.2023 to 30.4.25, therefore, he missed the last date of filing of appeal. After getting relief from my illness, I filed the appeal before the Tribunal and the delay in filing the appeal is not intentional. He prayed that the delay 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 had had reasonable cause in not filing the appeal within time, therefore, we condone the delay of 333 days and admit the appeal for hearing.

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

P a g e 2 | 3 Assessment Year : 2017-18 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 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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