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Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL,
Before: BEFORE SHRI GEORGE MATHANMANISH AGARWAL
Assessment Year : 2019-2020 Shree Ganesh Power Tech Shree Ganesh Power Tech Vs. ITO Ward, Angul ITO Ward, Angul Kulad, Nalco Nagar, Angul, co Nagar, Angul, Odisha,759145 Odisha,759145 PAN/GIR No. No.ABPFS 641 3D (Appellant (Appellant) .. ( Respondent Respondent) Assessee by : Shri K.C Jena, CA Revenue by : Shri S.C.Mohanty, Sr DR : Shri S.C.Mohanty, Sr DR Date of Hearing : 23/01/20 2025 Date of Pronouncement : 23/01/20 025 O R D E R Per Bench This is an This is an appeal filed by the assessee against the order of the l appeal filed by the assessee against the order of the ld Addl/JCIT(A), Addl/JCIT(A), Thane Thane dated 18.9.2024 18.9.2024 in Appeal No.ADDL/JCIT(A),Thane/10001/2018 ADDL/JCIT(A),Thane/10001/2018-19 for the assessment year essment year 2019- 20.
Shri K.C.Jena K.C.Jena, ld AR appeared for the assessee and Shri the assessee and Shri S.C.Mohanty , Sr. DR appeared for the revenue. DR appeared for the revenue.
Grounds Of Appeal are as under: Grounds Of Appeal are as under:
P a g e 1 | 6 “1.On the facts and circumstances of the case learned ADDL/JCIT(A) erred on facts and in law in not considering the revised tax audit report filed on 24.06.2020 to remove the employees contributions of provident fund and ESI as the assessee has not deducted these statutory dues. 2.On the facts and circumstances of the case learned ADDL/JCIT(A) erred on facts and in law in not considering the fact that intimation u/s 143(1) is not an order and revised audit report has been filed before due date of completion of assessment. 3.On the facts and circumstances of the case learned ADDL/JCIT(A) erred on facts and in law in taking a view on filing of appeal belatedly only after issuing notice to submit written submissions.
4. On the facts and circumstances of the case learned ADDL/JCIT(A) erred on facts and in law in not considering filing of appeal on 17.06.2023 i.e. within due date after receipt of the intimation u/s 143(1) of I.T. Act on dated 30.05.2023. 5.On the facts and circumstances of the case learned ADDL/JCIT(A) erred on facts and in law in confirming the order of Id. Assistant Director of Income Tax, CPC in not giving opportunity to the assessee to clarify on the additions made before such additions in intimation u/s 143(1) of I.T. Act.”
We have considered the rival submissions and perused the record of the case. A perusal of the order of the ld JCIT(A) Tahne clearly shows that ld JCIT(A) has dismissed the appeal of the assessee by not condoning the delay of 749 days. However, if the period in regard to COVID19 is excluded, the delay would be from 1.3.2022 to 17.6.2023. The assessee has also filed explanation on 17.7.2024 before the JCIT(A) explaining the reasons for the delay. The reasons furnished by the assessee are found to be plausible and not false. The reasons given by the assessee are as follows:
P a g e 2 | 6 P a g e 3 | 6 P a g e 4 | 6
This being so, in the interest of justice, the delay in filing of appeal before the ld JCIT(A), Thane is condoned and the issues are restored to his file for fresh adjudication on merits after allowing adequate opportunity of hearing to the assessee.
In the result, appeal of the assessee stands partly allowed for statistical purposes.
Order dictated and pronounced in the open court on 23/01/2025.