ARIES MINERALS PRIVATE LIMITED,BHUBANESWAR vs. DCIT, CIRCLE 1(1) BHUBANESWAR, BHUBANESWAR

PDF · subscribers
ITA 187/CTK/2025Status: DisposedITAT Cuttack02 July 2025AY 2017-18Bench: 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 held that the CIT(A) dismissed the appeal without providing adequate opportunity of hearing to the assessee. Therefore, the Tribunal set aside the order of the CIT(A) and remitted the matter back for fresh adjudication.

What were the facts?

The assessee's appeal was filed beyond the stipulated time by 320 days due to seizure of company operations and online notice issues. The assessee sought condonation of delay, which was opposed by the Revenue. The Tribunal condoned the delay, satisfying that it occurred due to a bonafide cause.

What were the issues?

Whether the appeal is barred by limitation and if the delay can be condoned; whether the CIT(A) erred by dismissing the appeal without granting 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 P.R.Mohanty, Adv
For Respondent: Shri Prateek Kr Mishra, Sr. DR
Hearing: 02/07/2025Pronounced: 02/07/2025

Assessment Year : 2017-18 Aries Minerals Pvt ltd., Plot Vs. DCIT, Circle -1(1), Bhubaneswar. No.924, Nigamananda Nagar, Lane-2, Bomikhal, Rasulgarh, Bhubaneswar. PAN/GIR No. AAJCA 2114 K (Appellant) .. ( Respondent) Assessee by : Shri P.R.Mohanty, Adv Revenue by : Shri Prateek Kr Mishra, Sr. DR Date of Hearing : 02/07/2025 Date of Pronouncement : 02/07/2025 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 13.2.2014 in Appeal No.CIT(A)-1, 14573/2019-20 passed for Assessment Year. 2017-18.

2.

The appeal filed by the assessee is time barred by 320 days. The assessee has filed condonation petition supported by an affidavit stating that against the order passed by ld CIT(A) dated 13.2.2024, the appeal

P a g e 1 | 4 should have been filed on or before 12th April, 2024 but due to seizure of operation of the company and online service of notice, consequential orders and non-verification of income tax portal on regular basis coupled with negligence or inaction of the A.R. of the assessee, the appeal could not be filed in due time, consequently, resulting in a delay of 320 days which is neither intentional nor deliberate. It was his prayer that the delay may be condoned. Ld Sr. D.R. opposed the delay condonation petition. After hearing both the sides and considering the condonation petition, we are satisfied that the delay has occurred due to bonafide cause and, accordingly, we condone the delay of 320 days and admit the appeal for adjudication.

3.

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.

4.

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

5.

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 P a g e 2 | 4 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 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 ld 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

6.

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

Order dictated and pronounced in the open court on 02/07/2025.

Recent GST High Court judgments

Search GST case law →