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Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL,
Before: BEFORE SHRI GEORGE MATHANMANISH AGARWAL
Assessment year: 2015-16 Mehers Mehers Handloom Handloom Private Private Vs. ACIT, Central Circle-1, Aayakar ACIT, Central Circle Limited, Bada Bazar, Sonepur Limited, Bada Bazar, Sonepur Bhavan, Bhubaneswar. Bhavan, Bhubaneswar. PAN/GIR No.AADCM 9443 P AADCM 9443 P (Appellant) (Appellant .. ( Respondent Respondent) Assessee by : Shri Binod Kumar Agarwal, CA Binod Kumar Agarwal, CA Revenue by : Shri Saroj Kumar Dubey, CIT : Shri Saroj Kumar Dubey, CIT DR Date of Hearing : 07/01/20 2025 Date of Pronouncement : 07/01/20 025 O R D E R Per Bench These are These are appeals filed by the assessee against the filed by the assessee against the separate orders of the ld CIT(A), Bhubaneswar of the ld CIT(A), Bhubaneswar-2 all dated 26.10.2024 in Appeal No. in Appeal No.CIT(A), Bhubaneswar-2/10809/2017 2/10809/2017-18, CIT(A), Bhubaneswar-2/10810/2017 2/10810/2017-18, CIT(A), CIT(A), Bhubaneswar-2/10811/2017-18, Bhubaneswar CIT(A), CIT(A), Bhubaneswar Bhubaneswar- 2/10812/2017-18, 18, CIT(A), Bhubaneswar-2/10813/2017 2/10813/2017-18, CIT(A), Bhubaneswar-2/10814/2017 2/10814/2017-18, & CIT(A), Bhubaneswar 18, & CIT(A), Bhubaneswar-2/10815/2017- 18, for the assessment years 2009 essment years 2009-10 to 2015-16, respectively. 16, respectively.
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Shri Binod Kumar Agarwal, ld AR appeared for the assessee and Shri Saroj Kumar Dubey, ld CIT DR appeared for the revenue.
It was submitted by ld AR that in all the above appeals, there was delay of 135 in filing of appeals before the ld CIT(A). The assessee had furnished the reasons for delay in filing the appeals but the contention of the assessee did not find favour by the ld CIT(A), therefore, the appeals were dismissed on the ground of delay in filing the appeals. It was the submission that even the ld CIT(A) has failed to appreciate various grounds of appeal including that no assessment is permissible in the absence of any incriminating material found during the course of search. It was his prayer that since the ld CIT(A) has not condoned the delay and dismissed the appeals on technical ground, the delay in filing of the appeals before the ld CIT(A) be condoned and the appeals be restored to the file of the ld CIT(A) to readjudicate the appeals on merits after affording reasonable opportunity of hearing to the assessee.
4. In reply, ld CIT DR opposed the prayer of ld AR of the assessee. It was his submission that the assessee has failed to furnish the reasonable cause/explanation for the delay in filing the appeals.
5. We have considered the rival submissions. A perusal of the impugned orders clearly show that the ld CIT(A) has dismissed the appeals on the technical ground for not condoning the delay observing that the assessee has not brought
P a g e 2 | 3 sufficient cause for delay. It is evident from the evidences supported by medical certificates that the delay in filing of appeals was on account of the sickness of the wife of the assessee’s counsel, who was suffering from leukaemia. The reasons given by the assessee are not found to be false. Consequently, the delay in respect of filing of appeals before the ld CIT(A) is condoned and the issues are restored to the file of the ld CIT(A) for adjudication on merits after allowing reasonable opportunity of hearing to both the sides.
In the result, appeals of the assessee stand partly allowed for statistical purposes.
Order dictated and pronounced in the open court on 07/01/2025. Sd/- sd/- (Manish Agarwal) (George Mathan) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 07/01/2025 B.K.Parida, SPS (OS) Copy of the Order forwarded to : 1. The Appellant : Mehers Handloom Private Limited, Bada Bazar, Sonepur 2. The Respondent: ACIT, Central Circle-1, Aayakar Bhavan, Bhubaneswar 3. The CIT(A)-, Bhubaneswar-2 4. Pr.CIT, Bhubaneswar-2 5. DR, ITAT, 6. Guard file. //True Copy// By order
Sr.Pvt.Secretary ITAT, Cuttack
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