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Facts
The assessee filed an appeal before the Tribunal against the order of the CIT(A) for assessment year 2015-2016. The appeal was delayed by 295 days, and the assessee provided medical documents for condonation of delay. The CIT(A) had dismissed the appeal ex-parte.
Held
The Tribunal condoned the delay of 295 days after the Sr. DR did not object. The Tribunal restored the issues in appeal to the file of the AO for adjudicating afresh, providing the assessee with adequate opportunity of being heard.
Key Issues
Whether the appeal should be admitted despite a significant delay, and whether the ex-parte order of the CIT(A) should be set aside.
Sections Cited
IT Act
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Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK
Before: SHRI GEORGE MATHAN & SHRI MADHUSUDAN SAWDIA
Per Bench : This is an appeal filed by the assessee against the order of the Ld.CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 27.12.2024 for the assessment year 2015-2016. 2. The appeal of the assessee is delayed by 295 days. In this regard, the assessee has filed an application for condonation of delay supported with medical documents 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 object to condone the delay. Accordingly, we condone the delay of 295 days 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 ld. CIT(A) has dismissed the appeal of the assessee ex-parte. It was the prayer that the matter may be 2 restored to the file of the AO to decide the issue involved in the appeal afresh so that the assessee could be able to produce all the evidence to substantiate its claim.
In reply, ld Sr.DR vehemently supported the orders of the Assessing Officer and ld. CIT(A).
We have considered the rival submissions. As 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. This being so, in the interest of justice, we restore the issues in the appeal to the file of ld. AO for adjudicating afresh after providing the assessee adequate opportunity of being heard.
In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 24/02/2026. (MADHUSUDAN SAWDIA) (GEORGE MATHAN) लेखा सदस्य/ ACCOUNTANT MEMBER न्यानयक सदस्य / JUDICIAL MEMBER ददनाांक Dated 24/02/2026 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to : अपीलार्थी / The Appellant - 1. 2. प्रत्यर्थी / The Respondent- 3. आयकर आयुक्त(अपील) / The CIT(A), 4. आयकर आयुक्त / CIT आदेशािुसार/ BY ORDER, 5. विभागीय प्रविविवि, आयकर अपीलीय अविकरण, कटक / DR, ITAT, Cuttack 6. गार्ड फाईल / Guard file. (