SURENDRANATH SAHU,S/O LATE DIBAKAR SAHU vs. ITO, WARD -2, BERHAMPUR

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ITA 196/CTK/2025Status: DisposedITAT Cuttack02 July 2025AY 2017-2018Bench: SHRI DUVVURU RL REDDY (Vice President)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, acknowledging sufficient cause for the late filing. The appeal was set aside, and the matter was remitted back to the CIT(A) to provide the assessee with another opportunity to be heard. The assessee was cautioned to cooperate with the proceedings.

What were the facts?

The assessee filed an appeal 353 days after the due date, citing a severe road accident and other health issues. The delay was supported by an affidavit, medical certificate, and prescription. The CIT(A) had previously dismissed the appeal without providing adequate opportunity for hearing.

What were the issues?

Whether the delay in filing the appeal can be condoned due to sufficient cause, and whether the assessee was denied adequate opportunity of hearing by the CIT(A).

Which sections of the Income-tax Act were involved?

IT Act

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL,

Before: SHRI DUVVURU RL REDDY(KZ) RL REDDY(KZ)

For Appellant: Shri Radha Kanta Sahu, Adv
For Respondent: Shri Prateek kr Mishra, Sr
Pronounced: 02/07/202

The present appeal is directed at the instance of assessee against The present appeal is directed at the instance of assessee against The present appeal is directed at the instance of assessee against the order of ld. Addl/JCIT(A), Addl/JCIT(A), Udaipur dated 17.1.2024 in Appeal No. Appeal No.CIT(A), Bhubaneswar-1 /1 /1448/2019-20, passed for Assessment Year for Assessment Year. 2017-18.

2.

The appeal filed by the assessee is delayed by 353 days. The The appeal filed by the assessee is delayed by 353 days. The The appeal filed by the assessee is delayed by 353 days. The assessee has filed condonation petition assessee has filed condonation petition supported by an affidavit stating supported by an affidavit stating that due to severe road accident on 22.12.2023 and other health issues, the that due to severe road accident on 22.12.2023 and other health issues, that due to severe road accident on 22.12.2023 and other health issues, appeal could not be filed within the due date. In support of the illness, appeal could not be filed within the due date. In support of the illness, appeal could not be filed within the due date. In support of the illness, medical certificate and prescription have also been filed. It was submitted medical certificate and prescription have also been filed. It was submitted medical certificate and prescription have also been filed. It was submitted

P a g e 1 | 4 Assessment Year : 2017-18 that it was in this backdrop that the appeal could not be filed within time. It was prayed to condone the delay.

3.

After considering the rival parties and perusing the condonation petition, I am satisfied that the assessee was prevented by sufficient cause in not filing the appeal within time before the Tribunal. Hence, we condone the delay 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.

I have heard the rival contentions and perused the material available on record. A perusal of the impugned order at page 4 clearly shows that the ld CIT(A) has issued several notices to the assessee to represent the case. 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 me, ld AR undertakes that the assessee will cooperate the proceedings, if the matter is restored back to the file of the ld

P a g e 2 | 4 Assessment Year : 2017-18 CIT(A). 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 his file with a direction to provide one more opportunity of being heard to the assessee. At the same breath, I 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

7.

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

Order dictated and pronounced in the open court on 30/06/2025.

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