Krushna Prasad Mohanty, Jagatsinghpur V. DCIT Circle-1(1), Cuttack

ITA 146/CTK/2023

AI Insights

This case involves an appeal by Krushna Prasad Mohanty against the order of the CIT(A), National Faceless Appeal Centre, Delhi, which was dated 23.03.2023. The appeal was dismissed by the CIT(A) on the grounds of a delay of 167 days in filing the appeal, attributed to the COVID-19 pandemic and personal circumstances. The ITAT considered the Supreme Court's decision to exclude certain periods during the pandemic for the purpose of condoning delays in legal proceedings. The ITAT found that the CIT(A) had not provided a reasonable opportunity of hearing to the assessee and directed the CIT(A) to decide the appeal on merits after allowing the assessee to furnish necessary evidence.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 127102 (ITAT-CUTTACK)
• Duration Of Justice: 2 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-06-2023
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: DB
• Next Hearing Date: 26-06-2023
• Assessment Year: 2017-2018
• Appeal Filed On: 24-04-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

आयकर अऩीऱीय अधधकरण, कटक न्यायऩीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK श्री जाजज माथन, न्याययक सदस्य एवं श्री राजेश क ु मार, ऱेखा सदस्य के समक्ष । (THROUGH VIRTUAL HEARING) BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER आयकर अऩीऱ सं/ITA No.146/C TK/2023 (ननधाारण वषा / Asses s m ent Year : 2017-2 018) Krushna Prasad Mohanty, Village : Iswarpur, PO: Balikuda, Dist : Jagatsinghpur Vs DCIT, Circle-1(1), Cuttack PAN No. :BGTPM 2823 F (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) ननधााररती की ओर से /Assessee by : Shri Natabar Panda, Advocate राजस्व की ओर से /Revenue by : Shri S.C.Mohanty, Sr. DR स ु नवाई की तारीख / Date of Hearing : 27/06/2023 घोषणा की तारीख/Date of Pronouncement : 27/06/2023 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 23.03.2023, passed in DIN & Oder No.ITBA/NFAC/S/250/2022- 23/1050056853(1), for the assessment year 2017-2018. 2. It was submitted by ld AR that the ld CIT(A) was not justified in confirming the order of AO without granting reasonable opportunity of hearing to the assessee. It was also submitted that the ld.CIT(A) dismissed the appeal of the assessee on the ground of delay of 167 days in filing the appeal. It was submitted by the ld. AR that the delay in filing the appeal before the ld. CIT(A) was caused due to lockdown during the period of pandemic COVID-19. Accordingly, ld. AR submitted that the ITA No.146/CTK/2023 2 delay may be condoned and the assessee may be allowed one more opportunity to furnish all the evidences for disposal of the appeal. 3. In reply, ld Sr DR submitted that proper opportunities were allowed as is evident from the impugned order. It was submitted that the order passed by the CIT(A) deserves to be upheld. 4. We have considered the rival submissions. On perusal of the impugned order it is found that the ld.CIT(A) has dismissed the appeal of the assessee on the ground of delay. During the course of hearing ld. AR drew our attention to the application dated 27.06.2020 filed before the ld. CIT(A) regarding condonation of delay, wherein it has been mentioned that due to the illness of family member, the assessee could not get time and also lockdown during the COVID-19 overcame the time limit to file the appeal in prescribed time limit. The Hon’ble Supreme Court in Miscellaneous Application No.665 of 2021 in SMW(C) No.3 of 2020 had taken Suo Motu cognizance of the difficulties that might be faced by the litigants in filing petitions/applications/suits/appeals and all other proceedings within the period of limitation prescribed under the general law of limitation or under any special laws. Accordingly, the Hon’ble Supreme Court has excluded the period from 15.3.2020 to 2.10.2021 for condoning the delay in filing the appeal. Considering the difficulties during the pre-COVID period and the principles of reasonable approach as has been enunciated by the Hon’ble Supreme Court as also on account of the fact that the affidavit filed by the assessee is not shown to ITA No.146/CTK/2023 3 be false, we condone the delay of 167 days in filing the appeal before the ld. CIT(A) by the assessee. We also observe that the ld CIT(A) has not afforded reasonable opportunity of hearing to the assessee and also allowed the assessee to furnish the evidences, as required for consideration of the facts in the appeal. Therefore, we are of the view that, in the interest of justice, the ld. CIT(A) is directed to decide the appeal of the assessee on merits after allowing adequate opportunity to the assessee. Consequently, the appeal is set aside and restored to the file of the ld CIT(A) for fresh adjudication on merits. 5. In the result, appeal of the assessee stands partly allowed for statistical purposes. Order dictated and pronounced in the open court on 27/06/2023. Sd/- (राजेश क ु मार) (RAJESH KUMAR) Sd/- (जाजज माथन) (GEORGE MATHAN) ऱेखा सदस्य/ ACCOUNTANT MEMBER न्यानयक सदस्य / JUDICIAL MEMBER कटक Cuttack; ददनाांक Dated 27/06/2023 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनतलऱपऩ अग्रेपषत/Copy of the Order forwarded to : आदेशान ु सार/ BY ORDER, (Assistant Registrar) आयकर अऩीऱीय अधधकरण, कटक/ITAT, Cuttack 1. अऩीऱाथी / The Appellant- Krushna Prasad Mohanty, Village : Iswarpur, PO: Balikuda,Dist : Jagatsinghpur 2. प्रत्यथी / The Respondent- DCIT, Circle-1(1), Cuttack 3. आयकर आय ु क्त(अऩीऱ) / The CIT(A), 4. आयकर आय ु क्त / CIT 5. ववभागीय प्रयतयनधध, आयकर अऩीऱीय अधधकरण, कटक / DR, ITAT, Cuttack 6. गार्ज पाईऱ / Guard file. सत्यावऩत प्रयत //True Copy//