N K Media Ventures Pvt. Ltd., Bhubaneswar V. DCIT, Circle- 1(2), Bhubaneswar

ITA 107/CTK/2020

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 7680 (ITAT-CUTTACK)
• Duration Of Justice: 2 year(s) 6 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-09-2022
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: DB
• Assessment Year: 2013-2014
• Appeal Filed On: 01-03-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Principle of natural justice
• Section: 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE AND ARUN KHODPIA, ACCOUNTANT MEMBER N K Media Ventures Pvt Ltd., Plot No.N 2/17, IRC Village, Nayapali, Bhubaneswar. PAN/GIR No. (Appellant Per Bench This is an appeal filed by the assessee against the order of the ld CIT(A) -1, Bhubaneswar confirming the levy of penalty u/s.271(1)(c) of the Act year 2013-14. 2. The appeal is time barred by 28 days. The assessee has filed condonation petition, stating that the delay in filing of the appeal is not intentional as ld AR who period has kept the appeal order with him. Ld AR prayed that the delay in filing the appeal may be condoned. Ld CIT DR did not oppose the prayer of IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE S/SHRI GEORGE MATHAN, JUDICIAL AND ARUN KHODPIA, ACCOUNTANT MEMBER ITA No.107/CTK/2020 Assessment Year : 2013-14 N K Media Ventures Pvt Ltd., Plot No.N 2/17, IRC Village, Nayapali, Bhubaneswar. Vs. DCIT, Circle Bhubaneswar. PAN/GIR No.AACCN 4076 C (Appellant) .. ( Respondent Assessee by : Shri P.R.Mohanty, AR Revenue by : Shri M.K.Gautam, CIT Date of Hearing : 13 /9 Date of Pronouncement : 13/9 O R D E R This is an appeal filed by the assessee against the order of the ld 1, Bhubaneswar dated 7.11.2019 in Appeal No. confirming the levy of penalty u/s.271(1)(c) of the Act 14. The appeal is time barred by 28 days. The assessee has filed condonation petition, stating that the delay in filing of the appeal is not intentional as ld AR who happens to file the appeal within the stipulated period has kept the appeal order with him. Ld AR prayed that the delay in filing the appeal may be condoned. Ld CIT DR did not oppose the prayer of Page1 | 3 IN THE INCOME TAX APPELLATE TRIBUNAL, JUDICIAL MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER DCIT, Circle-1(2), Bhubaneswar. Respondent) P.R.Mohanty, AR , CIT DR 9/2022 9/2022 This is an appeal filed by the assessee against the order of the ld in Appeal No.0204/16-17 confirming the levy of penalty u/s.271(1)(c) of the Act for the assessment The appeal is time barred by 28 days. The assessee has filed condonation petition, stating that the delay in filing of the appeal is not happens to file the appeal within the stipulated period has kept the appeal order with him. Ld AR prayed that the delay in filing the appeal may be condoned. Ld CIT DR did not oppose the prayer of ITA No.107/CTK/2020 Assessment Year : 2013-14 Page2 | 3 ld AR of the assessee. In view of above, we condone the delay of 28 days in filing the appeal for adjudication on merits. 3. At the time of hearing, ld AR submitted that the assessee has filed an appeal before the ld CIT(A) belatedly on the merits of the addition. The assessee has also placed the proof of filing the appeal before the ld CIT(A). It was his prayer that the issue of penalty may be restored to the file of the Assessing Officer with the direction to wait the outcome of the merits on which the appeal has been filed. 4. In reply, ld CIT DR vehemently opposed the prayer of the ld A.R. of the assessee. It was his submission that the penalty levied by the AO u/.s.271(1)(c) and as upheld by the ld CIT(A) should be confirmed insofar as the assessee has not filed any appeal in respect of merits before the ld CIT(A) in time. 5. We have considered the rival submissions. Perusal of the evidences produced by ld AR shows that in respect of merits of the addition made in the assessment, the assessee has filed appeal before the ld CIT(A). It is also recognized that the appeal has been filed belatedly before the ld CIT(A). However, in the interest of natural justice, the issues in respect of penalty levied u/s.271(1)(c) are restored to the file of the Assessing Officer for re-adjudication after the decision in respect of merits by the ld CIT(A). ITA No.107/CTK/2020 Assessment Year : 2013-14 Page3 | 3 6. In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 13/9/2022. Sd/- sd/- (Arun Khodpia) (George Mathan) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 13/9/2022 B.K.Parida, SPS (OS) Copy of the Order forwarded to : By order Sr.Pvt.secretary ITAT, Cuttack 1. The Appellant : N K Media Ventures Pvt Ltd., Plot No.N 2/17, IRC Village, Nayapali, Bhubaneswar 2. The Respondent: DCIT, Circle-1(2), Bhubaneswar. 3. The CIT(A)-1, Bhubaneswar 4. Pr.CIT-, Bhubaneswar 5. DR, ITAT, Cuttack 6. Guard file. //True Copy//