SRI AJAY KUMAR MISHRA,BADAMBA vs. ITO WARD-2(5), CUTTACK

आयकर अऩीऱीय अधधकरण, कटक न्यायऩीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK श्री जाजज माथन, न्याययक सदस्य एवं श्री अरुण खोड़पऩया ऱेखा सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अऩीऱ सं/ITA No.113/CTK/2022 (ननधाारण वषा / Assessment Year :2014-2015) Sri Ajay Kumar Mishra, Vs ITO, Ward-2(5), Cuttack Badamba, Cuttack-754021 PAN No. :AGEPM 6163 C (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

ननधााररती की ओर से /Assessee by : Shri Somanath Sahoo, AR राजस्व की ओर से /Revenue by : Shri S.C.Mohanty, Sr. DR सुनवाई की तारीख / Date of Hearing : 17/11/2022 घोषणा की तारीख/Date of Pronouncement : 17/11/2022 आदेश / O R D E R Per Bench : This an appeal filed by the assessee against the order of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 18.04.2022 passed in DIN & Order No.:ITBA/NFAC/S/250/2022- 23/1042758677(1) for the assessment year 2014-2015. 2. It was submitted by the ld. AR of the assessee that the assessee had filed appeal against the rectification order passed by the AO u/s.154 of the Act, dated 04.07.2017, insofar as the credit for prepaid taxes has not been granted to the assessee as per the 26AS statement in the case of the assessee. It was submitted that the ld. CIT(A) has dismissed the appeal of the assessee on account of delay of 1006 days. It was the submission that the delay was on account of ignorance of law and wrong advice given by the counsel. It was the submission that in any case the issue was only to give prepaid taxes and the evidence was also before

2 ITA No.113/CTK/2022 the AO. It was the submission that the delay in filing of the appeal may be condoned before the ld.CIT(A). It was the prayer that the issue may be restored to the file of AO for verification of allowing the credit of the prepaid taxes. 3. In reply, ld. Sr.DR submitted that 26AS statement, which has been produced before the Tribunal, is a fresh evidence, which should not be considered. It was, therefore, submitted that the delay in filing the appeal before the ld. CIT(A) is not liable to be condoned and ignorance of law is not a ground for condonation of delay. 4. We have considered the rival submissions. It is also well-known fact that if the technicality is pitted against substantial justice, the technicality must step back and substantial justice should prevail, we feel that the delay in filing of the appeal by the assessee is liable to be condoned. 5. Coming to the powers of the ITAT in respect of condonation of delay, a perusal of the provisions of Section 253(5) of the Act, there is a specific provision that the Tribunal can admit an appeal or permit the filing of a memorandum of cross-objections after the expiry of the relevant period referred to in sub-section (3) or sub-section (4), if it is satisfied that there was sufficient cause for not presenting it within that period. As mentioned earlier, we are of the view that the assessee was prevented by substantial cause in not filing the appeal within the prescribed time. Consequently, the delay in filing the appeal before the ld. CIT(A) stands condoned.

3 ITA No.113/CTK/2022 6. As the issue is only with regard to giving credit of prepaid taxes, we are of the view that the delay in filing of the appeal before the ld. CIT(A) is liable to be condoned and we do so. However, as the issue is in regard to granting of credit of the prepaid taxes, therefore, the issue is restored to the file of AO for readjudication after granting the assessee adequate opportunity of being heard. 7. In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 17/11/2022. Sd/- Sd/- (अरुण खोड़पऩया) (जाजज माथन) (ARUN KHODPIA) (GEORGE MATHAN) ऱेखा सदस्य/ ACCOUNTANT MEMBER न्यानयक सदस्य / JUDICIAL MEMBER कटक Cuttack; ददनाांक Dated 17/11/2022 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनतलऱपऩ अग्रेपषत/Copy of the Order forwarded to : अऩीऱाथी / The Appellant- 1. Sri Ajay Kumar Mishra, Badamba, Cuttack-754021 प्रत्यथी / The Respondent- 2. ITO, Ward-2(5), Cuttack आयकर आयुक्त(अऩीऱ) / The CIT(A), 3. आयकर आयुक्त / CIT 4. 5. पवभागीय प्रयतयनधध, आयकर अऩीऱीय अधधकरण, कटक / DR, ITAT, Cuttack गार्ज पाईऱ / Guard file. 6. आदेशानुसार/ BY ORDER, सत्यापऩत प्रयत //True Copy//

(Assistant Registrar) आयकर अऩीऱीय अधधकरण, कटक/ITAT, Cuttack