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Facts
The assessee filed three appeals against separate CIT(A) orders for A.Y. 2013-14 to 2015-16, which were delayed by 393 days. An affidavit for condonation of delay was submitted and unopposed by the revenue. It was noted that the assessee had not provided necessary details and was non-cooperative before the lower authorities.
Held
The Tribunal condoned the delay in filing the appeals. Given the assessee's non-cooperation and failure to provide details to the lower authorities, the issues in all three appeals were restored to the Assessing Officer for readjudication, with the direction to grant the assessee an adequate opportunity of being heard.
Key Issues
Condonation of delay in filing appeals; Remand of assessment issues to the Assessing Officer for fresh adjudication due to non-furnishing of details and non-cooperation by the assessee before lower authorities.
Sections Cited
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Income Tax Appellate Tribunal, “SMC BENCH”, RANCHI
Before: SHRI GEORGE MATHAN
निर्ाारिती की ओर से /Assessee by : Shri Devesh Poddar, AR राजस्व की ओर से /Revenue by : Shri Khubchand T Pandya, Sr. DR सुनवाई की तारीख / Date of Hearing : 26/11/2025 घोषणा की तारीख/Date of Pronouncement : 26/11/2025 आदेश / O R D E R These three appeals are filed by the assessee against the separate orders of the ld. CIT(A), Patna-3, all dated 22.05.2024 for the assessment years 2013-2014, 2014-2015 & 2015-2016.
Shri Devesh Poddar, ld.AR represented on behalf of the assessee. Shri Khubchand T Pandya, Sr. DR appeared on behalf of the revenue.
At the outset, it is found that the appeals of the assessee are delayed by 393 days each for which the assessee has filed an affidavit stating therein sufficient reason for condonation of delay which are not found to be false. Ld. Sr. DR has no objection to condone the delay. Accordingly, I condone the delay of 393 days each in the respective appeals and all the three appeals are admitted to be disposed off.