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Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL,
Before: ARUN KHODPIA & ARUN KHODPIA & ARUN KHODPIA
IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE S/ S/SHRI CHANDRA MOHAN GARG, JUDICIAL JUDICIAL MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER & 07/CTK/2021 06 & 07/CTK/2021 Assessment Years : 2012-13 & 2013 13 & 2013-14 M./s Hotel Pranaminn Pvt Ltd., M./s Hotel Pranaminn Pvt Ltd., Vs. DCIT, Corporate Circle DCIT, Corporate Circle-1(1), At: Plot No.P At: Plot No.P-1, PO: Jayadev Bhubaneswar. Bhubaneswar. Vihar, Bhubaneswar. Vihar, Bhubaneswar. PAN/GIR No. No.AABCH 3189 F (Appellant (Appellant) .. ( Respondent Respondent) Assessee by : Shri P.K.Mishra , AR Revenue by : Shri Sovesh Chandra Mohanty Sovesh Chandra Mohanty (DR) Date of Hearing : 8/3/ 20 / 2022 Date of Pronouncement : 8/3 3/2022 O R D E R Per C.M.Garg g, JM
Both the Both the appeals filed by the assessee are directed are directed against the separate order orders of the CIT(A),1, Bhubaneswar dated 31.3.2017 and dated 31.3.2017 and 10.11.2017 for the assessment year for the assessment years 2012-13 and 2013 13 and 2013-14, respectively.
Ld A.R. of the assessee contended that the Ld A.R. of the assessee contended that the proper opportunity of proper opportunity of hearing was not granted and the appeal hearing was not granted and the appeals were decided exparte. He h decided exparte. He has placed before us that if an opportunity of hearing be granted then there will placed before us that if an opportunity of hearing be granted then there will placed before us that if an opportunity of hearing be granted then there will be no such default in future. be no such default in future.
P a g e 1 | 3 & 07/CTK/2021 Assessment Years : 2012-13 & 2013-14
We find that there was delay of 164 days in filing the appeal before the ld CIT(A) by the assessee for the assessment year 2012-13 and the assessee had filed condonation petition. The reasons given by the assessee in filing the appeal delay have not been found to be satisfactory by the ld CIT(A) and, therefore, delay was not condoned. The ld CIT(A) also found that the assessee did not bother to appear before the ld CIT(A) in presenting its case. Non-compliance by the assessee before the ld CIT(A), resulted into an exparte order. Now before us, it is vehemently pleaded that if an opportunity be granted then the assessee shall fully co-operate and get the appeal decided by ld CIT(A) at an early date. However, for the assessment year 2013-14, due to non-compliance by the assesse, the appeal was dismissed.
Considering the totality of the facts and circumstances of the case, especially the nature of additions made and reasons given by the assessee in not filing the appeal within the time before the ld CIT(A)for the assessment year 2012-13, we hereby deem it fit and proper as well justifiable to grant another opportunity by restoring this issue back to the file of the ld CIT(A). Therefore, we direct the ld CIT(A) to condone the delay of 164 days in the assessment year 2012-13. The assessee is directed to fully co-operate and get these appeals decided at an early date. The assessee is also directed to deposit Rs.2,500/- in each case as cost before the Income tax Department and Xerox copy of challan be produced
P a g e 2 | 3 & 07/CTK/2021 Assessment Years : 2012-13 & 2013-14 before the ld CIT(A) in compliance to this order. The assessee is directed to appear before the ld CIT(A)-1, Bhubaneswar on 7.4.2022 alongwith proof of payment of cost for both the appeals.
In the result, appeals of the assessee are allowed for statistical purposes.
Order pronounced on 8 /3/2022.