DEBENDRANATH PANDA,CUTTACK V. ITO,WARD 1 (1),CUTTACK, CUTTACK

ITA 188/CTK/2025

AI Insights

The case involves Debendranath Panda, the proprietor of M/s. S.N. Agency, who appealed against the order of the ld. Addl/JCIT(A)-Agra for the Assessment Year 2016-17. The appeal was initially time-barred by 321 days due to the assessee's health issues, specifically spondylitis and acute bronchitis, which prevented him from filing the appeal in a timely manner. The Tribunal found the delay reasonable and admitted the appeal for adjudication. The primary contention was that the ld. CIT(A) had dismissed the appeal without providing an adequate opportunity of hearing. The Tribunal, considering the circumstances and the principles of natural justice, decided to set aside the order and remit the matter back to the ld. CIT(A) for a fresh decision.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 705427 (ITAT-CUTTACK)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-06-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Assessment Year: 2016-2017
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: S.C.MOHANTY
• Assessee Lawyers: NATABAR PANDA
• Keywords: Set aside; Opportunity of being heard; Reasonable cause; Principle of natural justice

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE SHRI Debendranath Panda, M/s. S.N.Agency, Plot No.62, Nayabazar, Mahanadi Vihar, Cuttack PAN/GIR No. (Appellant The present appeal is directed at the instance of assessee against the order of ld. Cuttack/10177/2018 2. The appeal is time barred by 321 condonation petition supported with affidavit suffering from spondylitis 12.4.2024 to 15.3.2025 Prasad Mohapatra, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK ‘SMC’ BENCH, CUTTACK BEFORE SHRI DUVVURU RL REDDY, VICE PRESIDENT(KZ) ITA No.188/CTK/2025 Assessment Year : 2016-17 Debendranath Panda, M/s. S.N.Agency, Plot No.62, Nayabazar, Mahanadi Vihar, Vs. ITO, Ward-1(1), Cuttack AGKPP 3597 P (Appellant) .. ( Respondent Assessee by : Shri Natabar Panda, Adv Revenue by : Shri S.C.Mohanty, Sr. DR Date of Hearing : 30 /06/202 Date of Pronouncement : 30/06/202 O R D E R The present appeal is directed at the instance of assessee against the order of ld. Addl/JCIT(A)-Agra dated 22.2.2024 in Appeal No. 10177/2018-19 passed for Assessment Year 2016-17. The appeal is time barred by 321 days. The assessee has filed condonation petition supported with affidavit, stating that the assessee spondylitis with back pain and acute bronchitis staring from 12.4.2024 to 15.3.2025 and as per the advice of consulting Dr Prasad Mohapatra, the assessee was under bed rest. In his absence, no P a g e 1 | 4 IN THE INCOME TAX APPELLATE TRIBUNAL, RL REDDY, VICE PRESIDENT(KZ) 1), Cuttack Respondent) Natabar Panda, Adv S.C.Mohanty, Sr. DR /2025 /2025 The present appeal is directed at the instance of assessee against Appeal No. CIT(A), 17. days. The assessee has filed the assessee was with back pain and acute bronchitis staring from of consulting Dr. Laxmi the assessee was under bed rest. In his absence, no ITA No.188/CTK/2025 Assessment Year : 2016-17 P a g e 2 | 4 one was there to consult the advocate and to file the appeal in time. It is stated that the delay is neither deliberate nor intentional but due to the circumstances beyond the control of the assessee. Furthermore, Ld AR submitted that it is an exparte order and the assessee was not aware of the order passed by the ld CIT(A), therefore, due to lack of knowledge about the passing of order, the delay has occurred. Ld AR accordingly prayed that the delay in filing the appeal be condoned considering the health issue of the assessee. 3. On the other hand, ld Sr DR opposed the condonation petition. 4. After considering the condonation petition and the rival submissions, I am satisfied that the assessee has reasonable cause for not preferring the appeal within the due date. Accordingly, I condone the delay of 321 days and admit the appeal for adjudication. 3. At the time of hearing, ld. Counsel for the assessee stated that the ld CIT(A) has dismissed the appeal without giving adequate opportunity of hearing to the assessee. He prayed before the Bench that the impugned order be set aside and remitted back to the file of ld. AO for deciding it afresh. 4. On the other hand, ld Sr DR supported the orders of the lower authorities. ITA No.188/CTK/2025 Assessment Year : 2016-17 P a g e 3 | 4 6. I have heard the rival contentions and perused the material available on record. A perusal of the impugned order clearly shows that as there was no response to the notices to substantiate the claim with documentary evidences and submissions, ld CIT(A) confirmed the addition made by the AO. Before me, ld AR undertakes that the assessee will cooperate the proceedings, if the matter is restored back to the file of the ld CIT(A). Considering the facts and circumstances of the case, I am inclined to set aside the order passed by the ld. CIT(Appeals) in order to meet the principle of natural justice, and remit the matter back to his file with a direction to provide one more opportunity of being heard to the assessee. At the same breath, I also hereby caution the assessee to promptly co- operate with the proceedings before the ld CIT(A), failing which the CIT(A) shall be at liberty to pass appropriate order in accordance with law and merits based on the materials available on the record. Thus, the grounds raised by the assessee are allowed for statistical purposes 7. In the result, appeal of the assessee stands allowed for statistical purposes. Order dictated and pronounced in the open court on 30/06/2025. Sd/- (DUVVURU RL REDDY) VICE PRESIDENT ITA No.188/CTK/2025 Assessment Year : 2016-17 P a g e 4 | 4 Cuttack: Dated 30 /06/2025 B.K.Parida, Sr. PS (OS) Copy of the Order forwarded to : By order Asst.Registrar, Itat, cuttack 1. The Appellant : Debendranath Panda, M/s. S.N.Agency, Plot No.62, Nayabazar, Mahanadi Vihar, Cuttack 2. The Respondent : ITO, Ward-1(1), Cuttack 3. The Addl/JCIT(A)-Agra 4. Pr.CIT, Cuttack 5. DR, ITAT, Cuttack 6. Guard file. //True Copy// "