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Facts
The assessee filed an appeal against the order of the CIT(A) which dismissed the appeal as default. The assessee's original assessment order was passed ex-parte. The assessee contended that the CIT(A) dismissed the appeal without considering the reasons stated in the condonation petition for the delay.
Held
The Tribunal condoned the delay in filing the appeal before the CIT(A) in the interest of justice. The Tribunal restored the issues to the file of the jurisdictional Assessing Officer for fresh adjudication, providing the assessee with an adequate opportunity of being heard.
Key Issues
Whether the appeal filed before the CIT(A) should be dismissed on grounds of limitation, and whether the reasons for condonation of delay were justified.
Sections Cited
147, 144, 144B
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Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK
Before: SHRI GEORGE MATHAN & SHRI MADHUSUDAN SAWDIA
आदेश / O R D E R Per Bench :
This is an appeal filed by the assessee against the order passed by the ld.CIT(A), National Faceless Appeal Centre (NFAC), Delhi dated 23/10/2025 in Appeal No.NFAC/12-13/10167882 for the assessment year 2013-14.
Shri P.K.Mishra and Shri Narahari Swain, ld ARs appeared for the assessee and Shri Vijaya Singh, ld Sr. DR appeared for the revenue.
It was submitted by ld ARs that the ld CIT(A) has dismissed the appeal of the assessee as default without considering the reasons stated in the condonation petition. It was the submission that even the assessment order has been passed u/s.147 r.w.s 144 r.w.s 144B of the Act as the assessee failed to furnish necessary details despite various notices issued. Ld AR prayed that the delay before the ld CIT(A) may be condoned. It was the submission that matter needs thorough verification at the end of the Assessing Officer. He undertakes in the Bar that if the issues are restored back to the file of the Jurisdictional Assessing Officer, the assessee will cooperate in the set aside proceedings.
In reply, ld Sr DR supported the orders of the lower authorities.
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, therefore, ld AO has passed the order u/s.147 r.w.s 144 of the Act. The ld. CIT(A) has dismissed the appeal of the assessee on the ground of limitation. Considering the reason of delay stated by the assessee before the ld CIT(A) and in the interest of justice, we condone the delay before the ld CIT(A). Ld AR undertakes in the Bar that if the issues are restored to the file of the AO, the assessee will cooperate in set aside proceedings by providing all the documents and evidences in support of the claim. This being so, in the interest of justice, we restore the issues in the appeal to the file of ld. jurisdictional 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 18/02/2026.