What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal before the CIT(A) and restored the matter to the CIT(A) for adjudication on merits. The CIT(A) was directed to provide a proper opportunity of hearing to the assessee.

The assessee's appeal before the CIT(A) was time-barred by 342 days as the assessee claimed not to have received the assessment order. The assessee filed an affidavit to this effect. The Revenue's DR agreed to restore the matter to the CIT(A).

What were the issues?

Whether the delay in filing the appeal before the CIT(A) should be condoned due to non-receipt of the assessment order. The primary issue was procedural, concerning the condonation of delay to allow the appeal to be heard on merits.

M/S. Omcc & Omcc Junior College… vs ACIT | ITAT Cuttack 2017

Income Tax Appellate Tribunal, CUTTACK ‘SMC’ BENCH,

Before: SHRI N.S SAINI

For Respondent: Shri D.K.Pradhan, DR

Pronounced: 17/01

This is an appeal filed by the assessee against the order of CIT(A)-

Cuttack, dated 30.10.2015, for the assessment year 2010-2011.

The appeal was fixed on 20.12.2016 when ld A.R. of the assessee sought

adjournment for filing the affidavit to the effect that the assessee had not

received the assessment order dated 20.2.2013 passed by the Assessing

Officer and, therefore, the appeal before the ld CIT(A) was time barred by 342

2 IT A No .2 1/ CT K/20 16 Asse ss ment Y ear :20 10- 201 1 days. The appeal was, accordingly, adjourned for today i.e. 17.1.2017.

Today, when the matter was called for hearing, none appeared on behalf of

the assessee and neither any adjournment petition was filed. The Bench

proceeded to hear and dispose of the appeal after considering the submission

of ld D.R. and the materials available on record.

Ld A.R. of the assessee has filed an affidavit of Shri Satyanarayan

Mohanty, Managing Trustee of Kanchan Bhagaban Eductional & Charitable

Trust dated 19.12.2016 sworn before the Notary Public, Bhadrak, wherein, it

is stated in para 2 as under:

“That, the ld CIT(A), Cuttack has stated that ld AO has sent the assessment order by speed post vide despatch No.6954 dt.25.3.2013 vide speed post No.EO-484338343 IN but the same was not never received by the assessee.” 4. Ld D.R. submitted that in view of above affidavit filed by the assessee,

the matter may be restored back to the file of the ld CIT(A) to dispose of the

appeal of the assessee on merits after condoning the delay in filing the appeal

before ld CIT(A) by the assessee.

Hence, I set aside the order of ld CIT(A). I condone the delay of 342

days in filing appeal before the CIT(A). I restore the matter back to the file

of the CIT(A) to re-adjudicate the appeal of the assesse on merit. The CIT(A)

shall allow reasonable and proper opportunity of hearing to the assesse.

3 IT A No .2 1/ CT K/20 16 Asse ss ment Y ear :20 10- 201 1 6. In the result, the appeal filed by the assessee is allowed for statistical

purposes.

Order pronounced in the open court on 17/01/2017 in the presence of parties. Sd/- (N.S Saini) ACCOUNTANT MEMBER Cuttack; Dated 17/01 /2017 B.K.Parida, SPS Copy of the Order forwarded to : 1. The Appellant : M/s. OMCC & OMCC Junior College, Kanchan Bhagaban Educational Trust, At: Banka Sahi, PO:Bhadrak. 2. The Respondent. ACIT, Balasore Circle, Balasore. 3. The CIT(A) Cuttack 4. CIT, Cuttack 5. DR, ITAT, Cuttack BY ORDER, 6. Guard file. //True Copy// ASST.REGISTRAR, ITAT, Cuttack

M/S. OMCC & OMCC JUNIOR COLLEGE,BHADRAK vs. ACIT, BALASORE CIRCLE, BALASORE

What did the Tribunal hold?

What were the facts?

What were the issues?

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