What did the Tribunal hold?

The Tribunal condoned the delay of 1473 days in filing the appeal. Since no compliance was made before the lower authorities, the issues were restored to the AO for readjudication.

The appeal was filed by the assessee against the order of the CIT(A) for the assessment year 2017-2018. The assessee did not appear, but the Revenue was represented. The assessee failed to furnish details during assessment and did not comply with notices from the CIT(A).

What were the issues?

Delay in filing appeal and non-compliance with notices by the assessee, leading to restoration of issues to AO for readjudication.

Bira Kishore Mishra, Sargipali vs ITO | ITAT Cuttack 2025

Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK

Before: SHRI GEORGE MATHAN & SHRI RAJESH KUMAR

Hearing: 07/04/2025Pronounced: 07/04/2025

Per Bench : This is an appeal filed by the assessee against the order of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 09.12.2024, passed in ITBA/NFAC/S/250/2024-25/1071015362(1) for the assessment year 2017-2018. 2. None appeared on behalf of the assessee. Shri S.C.Mohanty, Sr. DR appeared on behalf of the revenue.

We have considered the submission of the ld. Sr. DR. A perusal of the assessment order clearly shows that the assessee could not furnish the details as asked for by the AO during the course of assessment proceedings. Further on perusal of the order of the ld. CIT(A), clearly shows that notices were issued to the assessee by the ld. CIT(A), however, no compliance has been made by the assessee during the 2 appellate proceedings. Even the assessee could not explain the respective delay in filing the respective appeals before the ld. CIT(A). Looking to the facts and circumstances of the case as, we condone the delay of 1473 days in filing the appeal. As no compliance has been made before either of the authorities below, therefore, in the interest of justice, the issues in this appeal are restored to the file of the ld. AO for readjudication the issues afresh after granting the assessee adequate opportunity of being heard.

In the result, appeal of assessee is allowed for statistical purposes. Order dictated and pronounced in the open court on 07/04/2025. (राजेश कुमार) (जाजज माथन) (RAJESH KUMAR) (GEORGE MATHAN) लेखा सदस्य/ ACCOUNTANT MEMBER न्यानयक सदस्य / JUDICIAL MEMBER ददनाांक Dated 07/04/2025 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to : अपीलाथी / The Appellant- 1. 2. प्रत्यथी / The Respondent- 3. आयकर आयुक्त(अपील) / The CIT(A), आयकर आयुक्त / CIT 4. विभागीय प्रविविवि, आयकर अपीलीय अविकरण, कटक / DR, ITAT,

Cuttack 6. गार्ज फाईल / Guard file. आदेशािुसार/ BY ORDER, सत्यापपत प्रयत //// (

BIRA KISHORE MISHRA,SARGIPALI vs. ITO, WARD 1, JHARSUGUDA, JHARSUGUDA

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