PRASANTA KUMAR PANDA,PHULABANI vs. ITO, WARD PHULBANI, PHULABANI

Shri Manoranjan Behera, ld. A.R. appeared on behalf of the assessee and Shri Sanjib Banerjee, ld. Sr. DR represented on behalf of the revenue.

The appeal of the assessee is delayed by 1 year 5 months and 3 days. In this regard, the assessee has filed an application for condonation of delay stating therein sufficient reasons for delay in filing the appeal before the Tribunal, which are not found to be false. Ld. Sr.DR did not 29 & 30/Ctk/2026 Prasanta Kr. Panda Vs ITO object to condone the delay. Accordingly, we condone the delay in filing the appeal before the Tribunal and appeal of the assessee is admitted for hearing.

It was submitted by the ld. AR that the Assessing Officer and the ld. CIT(A) have dismissed the appeal of the assessee without providing sufficient opportunity of hearing to the assessee. It was a submission that the assessee has not produced sufficient evidence before the Assessing Officer and before the ld. CIT(A). It was the prayer that the matter may be restored to the file of the Jurisdictional AO to decide the issue involved in the appeal afresh so that the assessee could be able to produce all the evidences to substantiate its claim.

In reply, ld Sr.DR vehemently supported the orders of the Assessing Officer and ld. CIT(A). It was the submission that if the issue is to be restored to the file of ld.AO, then a cost should be imposed.

We have considered the rival submissions. It is noticed from the orders of the authorities below that the assessee could not substantiate its claim by providing relevant documents. Even the assessee was also failed to produce the evidences as required by the ld. CIT(A) and in absence of the same, the ld. CIT(A) has dismissed the appeal of the assessee. It was submitted by the ld. AR that he will provide all the details and evidences before the Assessing Officer, this being so, in the interest of justice, we restore the issues in the appeal to the file of Jurisdictional AO for adjudicating afresh after providing the assessee adequate opportunity of being heard to substantiate his case. The Prasanta Kr. Panda Vs ITO assessee is also directed to cooperate with the Assessing Officer by producing all the details and evidences as are required in support of the claim. However, looking to the non-cooperation of the assessee during the course of assessment proceedings as well as the appellate proceedings before the Assessing Officer and the ld. CIT(A) even after issuance of notices to the assessee, we impose a cost of Rs.15,000/- (Rupees Fifteen Thousand only), on the assessee, as admitted by the ld. A.R. of the assessee, to be payable to the Income Tax Appellate Tribunal Bar Association, Sector-1, CDA, Cuttack-753014, within sixty days from the date of this order and receipt of the same would be produced before the Assessing Officer at the first hearing. Should the assessee not pay the above-mentioned costs within the prescribed period of sixty days from the date of this order, the order of the ld. CIT(A) shall stand confirmed.

In the result, appeal of the assessee is partly allowed for statistical purposes.

Now we take up appeals in & 30/Ctk/2026 for the A.Y. 2016- 17 and 2017-18. In these appeals also, there are delay in filing of appeals before the Tribunal. Since we have condoned the delay in filing appeal in for the A.Y. 2015-16 before the Tribunal and restored the issues back to the file of Jurisdictional Assessing Officer for readjudication on merit subject to payment of cost of Rs. 15,000/-, therefore, keeping in view the principle of consistency on similar set of facts, we also condone the delay in filing these appeals before this Tribunal Prasanta Kr. Panda Vs ITO and also restore these appeals back to the file of the Assessing Officer for readjudication the issues on merits subject to the payment of cost of Rs.15,000/-(Rupees Fifteen Thousand only) each in both the appeals, on the assessee, as admitted by the ld. A.R. of the assessee, to be payable to the Income Tax Appellate Tribunal Bar Association, Sector-1, CDA, Cuttack-753014, within sixty days from the date of this order and receipt of the same would be produced before the Assessing Officer at the first hearing. Should the assessee not pay the above-mentioned costs within the prescribed period of sixty days from the date of this order, the order of the ld. CIT(A) shall stand confirmed.

In the result, all these appeals of the assessee are partly allowed for statistical purposes. Order dictated and pronounced in the open court on 25/02/2026.