MEHERS HANDLOOM PRIVATE LIMITED,SONEPUR vs. ACIT-1 CENTRAL CIRCLE, BHUBANESWAR
IN BEFORE
MA
As Mehers
Hand
Limited, Bada Ba
PAN/GIR No.A (Appe
Per Bench
These are of the ld CIT(A),
Bhubaneswar-2/
CIT(A),
Bhub
2/10812/2017-18
Bhubaneswar-2/
18, for the asses
THE INCOME TAX APPELLATE TRIBUN
CUTTACK BENCH, CUTTACK
E SHRI GEORGE MATHAN, JUDICIAL M
AND ANISH AGARWAL, ACCOUNTANT MEMB
IT(ss)A Nos.01 to 06/CTK/2024
ssessment Years: 2009 -10 to 2014-1
Assessment year: 2015-16
Assessee by : Shri Binod Kumar Agarwa
Revenue by : Shri Saroj Kumar Dubey, C
Date of Hearing : 07/01/20
Date of Pronouncement : 07/01/20
O R D E R e appeals filed by the assessee against the , Bhubaneswar-2 all dated 26.10.2024 in A 10809/2017-18, CIT(A), Bhubaneswar-2
baneswar-2/10811/2017-18,
CIT(A),
8,
CIT(A),
Bhubaneswar-2/10813/20
10814/2017-18, & CIT(A), Bhubaneswa ssment years 2009-10 to 2015-16, respectiv
P a g e 1 | 3
NAL,
MEMBER
BER
4
15
rcle-1, Aayakar eswar.
ondent) l, CA
CIT DR
025
025
e separate orders ppeal No.CIT(A),
/10810/2017-18,
Bhubaneswar-
017-18,
CIT(A), ar-2/10815/2017- vely.
IT(ss)A N os.01 to 06/CTK/2024
Assessment Years: 2009 -10 to 2014-15
Assessment year: 2015-16
P a g e 2 | 3
Shri Binod Kumar Agarwal, ld AR appeared for the assessee and Shri Saroj Kumar Dubey, ld CIT DR appeared for the revenue. 3. 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
IT(ss)A N os.01 to 06/CTK/2024
Assessment Years: 2009 -10 to 2014-15
Assessment year: 2015-16
P a g e 3 | 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.
6. 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. (Manish Agarwal)
JUDICIAL MEMBER
Cuttack; Dated 07/01/2025
B.K.Parida, SPS (OS)
Copy of the Order forwarded to :
By order
Sr.Pvt.Secretary
ITAT, Cuttack
The Appellant : Mehers Handloom Private Limited, Bada Bazar, Sonepur
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.
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