DIVIJ STEEL AND POWER PVT LTD.,ADITYAPUR V. ACIT/JCIT/DCIT, DELHI

ITA 403/RAN/2024

AI Insights

This case involves an appeal by Divij Steel and Power Pvt Ltd against the order of the CIT(A), which had dismissed their appeal due to a delay in filing. The tribunal found the reasons for the delay provided by the assessee's representative plausible and thus condoned the delay. The case was then set for de novo adjudication by the Assessing Officer, with a directive to pay a cost of Rs. 50,000 to ensure compliance and seriousness in the proceedings.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 633554 (ITAT-RANCHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-06-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: KUB CHAND PANDYA
• Assessee Lawyers: SHARWAN KUMAR JHA
• Keywords: Set aside

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORES/ AND RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER Divij Steel and Power Pvt Ltd., 21, RaainBaseraSociety.TolaAdituyapur, Jamshedpur PAN/GIR No.AACCD7434 Q (Appellant Per Bench This is an appeal filed by the assessee against the order of the ld CIT(A) NFAC, Delhi dated assessment year 2015 IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI S/SHRI GEORGE MATHAN, JUDICIAL AND RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER ITA No.403/RAN/2024 Assessment Year: 2015-16 Divij Steel and Power Pvt Ltd., 21, RaainBaseraSociety.TolaAdituyapur, Vs. Addl/JCIT, National Faceless Assessment Centre, New Delhi AACCD7434 Q (Appellant) .. ( Respondent Assessee by : Shri Sharwan Kumar Jha, AR Revenue by :Shri Kub Chand Pandya, Sr DR Date of Hearing : 09/06/ Date of Pronouncement : 09/06/ O R D E R This is an appeal filed by the assessee against the order of the ld CIT(A) dated 14.8.2024 in Appeal No.NFAC/2014- 2015-16. P a g e 1 | 3 IN THE INCOME TAX APPELLATE TRIBUNAL, , JUDICIAL MEMBER AND RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER Addl/JCIT, National Faceless Assessment Centre, New Delhi Respondent) Kumar Jha, AR hri Kub Chand Pandya, Sr DR /2025 /2025 This is an appeal filed by the assessee against the order of the ld CIT(A), -15/10172595 for the ITA No.403/Ran/2024 Assessment Year : 2015-16 P a g e 2 | 3 2. Shri Khub Chand Pandya, ld SR DR appeared for the revenue and Shri Sharwan Kumar Jha,ld AR appeared for the assessee. 3. It was submitted by ld AR that there was delay of 5 months before the ld CIT(A). However, the ld CIT(A) did not condone the delay and dismissed the appeal without considering the merits of the case. He prayed that the delay in filing of appeal before the ld CIT(A) be condoned and the appeal be decided on merits. It was submitted by ld AR that the assessee was not aware of the order being passed by the Assessing Officer. There was no other intention not to file the appeal within the stipulated time period. 4. On consideration of the facts of the case and the reasons given by ld AR for not filing the appeal before the ld CIT(A) are found to be plausible. Hence, we condone the delay of 5 months in filing the appeal before the ld CIT(A). As the ld CIT(A) has dismissed the appeal on the ground of condonation of delay, we set aside the order of ld CIT(A) and restore the issue to the file of the Assessing Officer for adjudicating the issue denovo subject to a cost of Rs.50,000/-(Rupees fifty thousand only payable to Jharkhand Income Tax Bar Association within 60 days from the date of this order. If the amount is not paid within the time, the order of the ld CIT(A) stands confirmed. The receipt of payment of Rs.50,000/- shall be shown to the Assessing Officer for taking up the issue for adjudication. ITA No.403/Ran/2024 Assessment Year : 2015-16 P a g e 3 | 3 5. In the result, appeal of the assessee stands partly allowed for statistical purposes Order dictated and pronounced in the open court on 9/06/2025. Sd/- Sd/- (RATNESH NANDAN SAHAY) (GEORGE MATHAN) ACCOUNTANT MEMBER JUDICIAL MEMBER Ranchi; Dated 09/06/2025 B.K.Parida, SPS (OS) Copy of the Order forwarded to : By order Sr.Pvt.secretary ITAT, Ranchi 1. The Appellant : Divij Steel and Power Pvt Ltd., 21, Raain Basera Society, Tola Adituyapur, Jamshedpur 2. The Respondent: Addl/JCIT, National Faceless Assessment Centre, New Delhi 3. The CIT(A)-NFAC, Delhi 4. Pr.CIT,Jamshedpur 5. DR, ITAT, 6. Guard file. //True Copy// "