BANER SERVICE COOPERATIVE SOCIETY LIMITED,KALAHANDI V. ITO, BHAWANIPATNA WARD, BHAWANIPATNA

ITA 403/CTK/2025

AI Insights

This case involves an appeal by Baner Service Cooperative Society Limited against the order passed by the CIT(A), Sambalpur, for the assessment year 2016-2017. The appeal was initially barred by 352 days, but the delay was condoned based on the plausible reasons provided by the assessee. The main contention of the assessee was that the CIT(A) had dismissed their appeal without providing a sufficient opportunity to be heard. The Senior Departmental Representative (Sr.DR) supported the orders of the Assessing Officer and CIT(A), arguing that the assessee had not produced any evidence at the lower levels. The ITAT, considering the request for a fair hearing, decided to restore the matter to the CIT(A) for a fresh adjudication.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 717431 (ITAT-CUTTACK)
• Duration Of Justice: 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-08-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2016-2017
• Appeal Filed On: 18-07-2025
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: VIJAY SINGH
• Assessee Lawyers: SUNIL AGRAWAL
• Keywords: Condonation of delay; Opportunity of being heard

Judgement Text

" आयकर अपीलीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK (THROUGH VIRTUAL HEARING) श्री जाजज माथन, न्याययक सदस्य एवं श्री राजेश क ुमार, लेखा सदस्य क े समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER आयकर अपील सं/ITA No.403/CTK/2025 (नििाारण वर्ा / Assessment Year : 2016-2017) Baner Service Cooperative Society Limited Village-BANER, Jaipatana, Dist : Kalahandi-766018 Vs ITO, Bhawanipatana Ward, Bhawanipatana PAN No. : AABAB 3113 H (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee by : Shri Sunil Agrawal CA राजस्व की ओर से /Revenue by : Shri Vijay Singh, Sr.DR सुनवाई की तारीख / Date of Hearing : 13/08/2025 घोषणा की तारीख/Date of Pronouncement : 13/08/2025 आदेश / O R D E R Per Bench : This is an appeal filed by the assessee against the order dated 30.05.2024 passed in Appeal No.CIT(A), Sambalpur/10128/2018-19 for the assessment year 2016-2017. 2. The appeal of the assessee is barred by 352 days. In this regard, the assessee has filed an application for condonation of delay supported with an affidavit stating therein sufficient reasons for delay, which are plausible and not found to be false. Ld. Sr. DR also did not raise any serious objection to condone the delay. Accordingly, delay of 352 days in Printed from counselvise.com ITA No.403/CTK/2025 2 filing the present appeal by the assessee is condoned and the appeal is admitted for hearing. 3. It was submitted by the ld. AR of the assessee that the ld. CIT(A) has dismissed the appeal of the assessee without providing any sufficient opportunity of being heard to the assessee. It was the prayer that the matter may be restored to the file of ld. CIT(A) to decide the issue involved in the appeal afresh on merits so that the assessee could be able to produce all the evidence to substantiate his claim. 4. In reply, ld Sr. DR vehemently supported the orders of the Assessing Officer and ld. CIT(A). It was the submission that the assessee has not produced any evidence either before the ld. Assessing Officer or before the ld. CIT(A). 5. 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 neither before the ld. CIT(A) in appellate proceedings nor before the ld. AO in assessment proceedings. However, the ld. AR has made a request before the Bench that if the assessee is given one more opportunity to represent its case before the ld. CIT(A), the assessee could be able to provide all the details before the ld. CIT(A) to substantiate its claim. This being so, in the interest of justice, we grant the assessee one more opportunity to substantiate its claim before the ld. CIT(A) by restoring the issues in the appeal to the file of ld. CIT(A) for adjudicating afresh on merits after providing the assessee Printed from counselvise.com ITA No.403/CTK/2025 3 adequate opportunity of being heard. The assessee shall cooperate in the readjudication proceeding before the ld. CIT(A) positively. 6. In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 13/08/2025. Sd/- (राजेश क ुमार) (RAJESH KUMAR) Sd/- (जाजज माथन) (GEORGE MATHAN) लेखा सदस्य/ ACCOUNTANT MEMBER न्यानयक सदस्य / JUDICIAL MEMBER ददनाांक Dated 13/08/2025 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to : sआदेशािुसार/ BY ORDER, (Assistant Registrar) आयकर अपीलीय अधिकरण, कटक/ITAT, Cuttack 1. अपीलार्थी / The Appellant- 2. प्रत्यर्थी / 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// Printed from counselvise.com "