HIMANSU SEKHAR ROUT,BALASORE V. THE INCOME TAX OFFICER, WARD-1, BALASORE, BALASORE

ITA 319/CTK/2025

AI Insights

This case involves an appeal by Himansu Sekhar Rout against the order of the CIT(A), National Faceless Appeal Centre, Delhi, dated 24.01.2025, for the assessment year 2018-2019. The appeal was initially dismissed by the CIT(A) due to delay, which was later found to be caused by the assessee's severe health issues, specifically a neurological disease that required long-term hospitalization and treatment, preventing him from filing the appeal in a timely manner. The Tribunal found the reasons for the delay plausible and not false, leading to the condonation of the delay and the admission of the appeal for hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 708756 (ITAT-CUTTACK)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-07-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Assessment Year: 2018-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: NISHANTH RAO B
• Assessee Lawyers: MOHIT SHETH
• 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 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.319/CTK/2025 (नििाारण वर्ा / Assessment Year : 2018-2019) Himansu Sekhar Rout, At-20, Uttareswar, PO/PS: Soro, Dist: Balasore-756045 Vs The ITO, Ward-1, Balasore, PAN No. : AJWPR 2203 D (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee by : Shri Mohit Sheth, Advocate राजस्व की ओर से /Revenue by : Shri Nishanth Rao B, Sr.DR सुनवाई की तारीख / Date of Hearing : 16/07/2025 घोषणा की तारीख/Date of Pronouncement : 16/07/2025 आदेश / O R D E R Per Bench : This is an appeal filed by the assessee against the order of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 24.01.2025, for the assessment year 2018-2019. 2. The appeal of the assessee is barred by 418 days. In this regard, the assessee has filed an application for condonation of delay supported with affidavit stating therein the assessee was seriously suffering from severe neurological disease, for which he admitted in the hospital and treatment was going on for a long period. It was also the submission that during the treatment period, he could not move. Subsequently, when he came to know about the order passed by the ld. CIT(A), he contacted the counsel telephonically for filing the appeal. However it was delayed for ITA No.319/CTK/2025 2 418 days. Therefore, ld. AR submitted that the delay may kindly be condoned and the appeal may kindly be admitted for hearing. Considering the submission of the assessee, we found that the assessee has provided sufficient reasons for delay, which are plausible and not found to be false. Accordingly, delay of 418 days in filing the present appeal by the assessee is condoned and the appeal is admitted for hearing. 3. It was submitted by the ld AR that the ld.CIT(A) has dismissed the appeal of the assessee on account of delay without providing sufficient opportunity to the assessee. It was the submission that the assessee in delay clause of Form 35 has provided the reasons for delay, which has also not considered by the ld. CIT(A). Therefore, the ld. AR submitted that the delay may be condoned and one more opportunity may kindly be provided so that the assessee would be able to substantiate its claim before the AO. 4. In reply, ld. Sr. DR vehemently supported the order of the ld. Addl./JCIT(A) and ld.AO. It was the submission that the assessee was unable to explain the huge delay before the ld. Addl./JCIT(A). 5. We have considered the rival submissions. As the assessee has submitted that the delay in filing the appeal before the ld.CIT(A) was on account of negligence of my tax consultant. It was also the submission of the ld. AR that the assessee has no malafide intention in regard to delay. A perusal of the impugned order shows that the ld. CIT(A) the ld. CIT(A) has not passed the order on merits. Even the assessee had not cooperated in the assessment proceedings, however, the ld. AR before us ITA No.319/CTK/2025 3 requested for an opportunity to represent its case before the ld.AO. Looking to the facts and circumstances of the case and considering the prayer of the ld. AR, in the interest of justice, the issues in this appeal are restored to the file of ld.AO for readjudication on merits after providing sufficient opportunity of being heard to the assessee. The assessee is directed to cooperate with the readjudication proceeding before the ld. AO, positively. 6. In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 16/07/2025. Sd/- (राजेश क ुमार) (RAJESH KUMAR) Sd/- (जाजज माथन) (GEORGE MATHAN) लेखा सदस्य/ ACCOUNTANT MEMBER न्यानयक सदस्य / JUDICIAL MEMBER ददनाांक Dated 16/07/2025 Prakash Kumar Mishra, Sr.P.S. 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// "