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Facts
The assessee, Kirtiman Singh, filed three appeals against separate CIT(A) orders for AYs 2013-14, 2014-15, and 2015-16, which were delayed by 393 days each. The delay was condoned due to sufficient reasons provided by the assessee and no objection from the Sr. DR. The assessee had previously been non-cooperative with the AO and CIT(A) and failed to provide necessary details.
Held
The Tribunal restored the issues in all three appeals to the file of the Assessing Officer for re-adjudication, considering the assessee's non-cooperation and failure to provide details to lower authorities. The AO is directed to grant the assessee an adequate opportunity of being heard to explain the transactions.
Key Issues
Condonation of delay in filing appeals; restoration of issues to AO due to assessee's non-cooperation and failure to furnish details to substantiate claims.
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.