ORISSA EDUCATION TRUST,BHUBANESWAR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, EXEMPTION CIRCLE, BHUBANESWAR, BHUBANESWAR

The appeal is time barred by 203 days. The assessee has filed condonation petition dated 21.3.2025 supported with affidavit stating the reasons that the order dated 6.6.2024 of the ld CIT(A) was to be appealed before the Tribunal within 60 days. However, in the meantime, the Managing Trustee of the appellant trust was suffering from acute cancer and the treatment was going on for a long period. The treating doctor advised him to take complete bed rest, for which, he could not look after the income tax matter of the Trust and, accordingly, there was delay of 203 days in filing the appeal against the order of the ld CIT(A). It is stated that there was no malafide intention not to file the appeal within the time. It is prayed that the delay be condoned.

On the other hand, ld Sr DR submitted that the assessee has not shown any reasonable cause for inordinate delay in filing the appeal, except that Managing Trustee was ill, therefore, delay should not be condoned.

After considering the rival submissions and perusing the condonation petition, we are of the view that the assessee had sufficient cause in not filing the appeal within the time due to his serious illness. Accordingly, we condone the delay of 203 days and admit the appeal for adjudication.

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

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

We have heard the rival contentions and perused the material available on record. A perusal of the impugned order clearly shows that during the course of appellate proceedings, the assessee has not complied with several notices issued calling for ground wise written submissions alongwith supporting documentary evidences, therefore, ld CIT(A) had no option but to confirm the order of 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 AO. 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 AO’s file 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 AO, failing which the ld AO 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

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