AMBIKA SAHOO,JAJPUR V. THE ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE,CUTTACK, CUTTACK

ITA 82/CTK/2025

AI Insights

The case involves multiple appeals filed by the assessee, Ambika Sahoo, against the orders of the CIT(A), National Faceless Appeal Centre, Delhi, for the assessment years 2017-2018 and 2020-2021. The primary contention was the assessee's inability to comply with procedural requirements due to health issues related to COVID-19, which led to delays in filing appeals and providing necessary details during the assessment proceedings. The ITAT considered these factors and decided to restore the matters to the AO for a fresh assessment, provided the assessee pays a specified cost and complies with the conditions set by the Tribunal.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 47120 (ITAT-CUTTACK)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-04-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Assessment Year: 2020-2021
• Laws Referred To: Income Tax Act
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SANJAY KUMAR
• Assessee Lawyers: P.K.MISHRA
• Keywords: Opportunity of being heard

Judgement Text

" आयकर अपीलीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK श्री जाजज माथन, न्याययक सदस्य एवं श्री राजेश क ुमार, लेखा सदस्य क े समक्ष । (THROUGH VIRTUAL HEARING) BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER आयकर अपील सं/ITA No.75 to 82/CTK/2025 (नििाारण वर्ा / Assessment Year : 2017-2018 & 2020-2021) Ambika Sahoo, At-Babuganj Bazar, PO: Chhatia, Dist : Jajpur-754023 Vs ACIT, Centra Circle, Cuttack PAN No. :BQXPS 1736 F (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee by : Shri P.K.Mishra, Advocate राजस्व की ओर से /Revenue by : Shri Sanjay Kumar, CIT-DR & Shri S.C.Mohanty,Sr. DR सुनवाई की तारीख / Date of Hearing : 07/04/2025 घोषणा की तारीख/Date of Pronouncement : 07/04/2025 आदेश / O R D E R Per Bench : These are the appeals filed by the assessee against the separate orders of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, all dated 14.12.2024, for the assessment years 2017-2018 & 2020-2021. 2. Since the issue involved in all the appeals are similar, therefore, all the appeals are heard and disposed off by this consolidated order. Facts mentioned in ITA No.75/CTK/2025 shall be taken into considering for deciding all the appeals. 3. It was submitted by the ld. AR that the assessee is an individual, deriving income from business as a super distributor of FMCG products in the name and style of M/s Ambika Agency. The Assessing Officer framed assessment order u/s.147 r.w.s.144 of the Act assessing total income of ITA No.75-82/CTK/2025 2 the assessee at Rs.1,74,34,940/-. It was the submission that the assessee was suffering from COVID-19 and its after effect for which he could not consult his counsel in time, therefore, the assessee was non- compliant before both the authorities below, resulting into occurrence of delay in filing the respective appeals before the ld.CIT(A), on the basis of which ld. CIT(A) has dismissed all the appeals of the assessee on account of delay. It was also submitted that the assessee may be given one more opportunity to represent its case before the Assessing Officer, so that the assessee could be able to provide the details before the Assessing Officer to substantiate its case for the years under consideration. 4. In reply, Ld. CIT-DR supported the orders of the ld. CIT(A) and the ld. AO. It was the submission that restoring the matter to the file of AO would be, in fact, giving the assessee a second round which should not be granted. 5. We have considered the rival submissions. A perusal of the assessment order clearly shows that the assessee could not furnish the details as asked for by the AO during the course of assessment proceedings. Further on perusal of the order of the ld. CIT(A), clearly shows that notices were issued to the assessee by the ld. CIT(A), however, no compliance has been made by the assessee during the appellate proceedings. Even the assessee could not explain the respective delay in filing the respective appeals before the ld. CIT(A). However, the ld. AR of the assessee submitted that the assessee was ITA No.75-82/CTK/2025 3 suffering from COVID-19 and its after effects due to which the assessee could not consult its counsel to represent its case before the lower authorities, resulting into occurrence of delay in respective appeals. Considering the prayer of the ld. AR, we condone the delay of respective days in all the appeals as mentioned by the ld. CIT(A) in its order at page 2 in tabular form. As no compliance has been made before either of the authorities below, therefore, in the interest of justice, the issues in all the appeals are restored to the file of the ld. AO for readjudication the issues afresh after granting the assessee adequate opportunity of being heard, subject to a payment of cost of Rs.2000/-(Rupees Two Thousand only) each in all the appeals by the assessee to the Income Tax Appellate Tribunal Bar Association, Cuttack, within sixty days from the date of this order and receipt of the same would be produced before the Assessing Officer at the first hearing. If the assessee does not pay the abovementioned costs imposed each in all the appeals within the prescribed period of sixty days from the date of this order, the order of ld. CIT(A) shall stand confirmed. 6. In the result, all the appeals of assessee are allowed for statistical purposes. Order dictated and pronounced in the open court on 07/04/2025. Sd/- (राजेश क ुमार) (RAJESH KUMAR) Sd/- (जाजज माथन) (GEORGE MATHAN) लेखा सदस्य/ ACCOUNTANT MEMBER न्यानयक सदस्य / JUDICIAL MEMBER ददनाांक Dated 07/04/2025 Prakash Kumar Mishra, Sr.P.S. ITA No.75-82/CTK/2025 4 आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to : आदेशािुसार/ BY ORDER, (Assistant Registrar) आयकर अपीलीय अधिकरण, कटक/ITAT, Cuttack 1. अपीलाथी / The Appellant- 2. प्रत्यथी / The Respondent- 3. आयकर आयुक्त(अपील) / The CIT(A), 4. आयकर आयुक्त / CIT 5. विभागीय प्रविविवि, आयकर अपीलीय अविकरण, कटक / DR, ITAT, Cuttack 6. गार्ज फाईल / Guard file. सत्यापपत प्रयत //True Copy// "