Maa Maheswari Herbal And Spices Farms Private Limited, Bargarh V. DCIT Cir.-2(1), Sambalpur

ITA 156/CTK/2023

AI Insights

This case involves an appeal by Maa Maheswari herbal and Spices Farms Pvt Ltd against the order of the ld CIT(A), NFAC, Delhi, concerning the assessment year 2006-07. The appeal was initially delayed by 3184 days due to the closure of the assessee's business and inaccessibility to the tax portal. The tribunal considered the circumstances of the delay, including the cessation of business activities and the lack of subsequent tax filings, and found the reasons for the delay to be genuine. Consequently, the tribunal decided to condone the delay and remand the case back to the ld CIT(A) for a decision on the merits.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 300434 (ITAT-CUTTACK)
• Duration Of Justice: 2 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-07-2023
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: SMC
• Next Hearing Date: 10-07-2023
• Assessment Year: 2006-2007
• Appeal Filed On: 27-04-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: BIJAY BANERJEE

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE Maa Maheswari Spices Farms Pvt Ltd., Attabira, BargarH PAN/GIR No. (Appellant This is an appeal filed by the assessee against the order of the ld CIT(A), NFAC, Delhi 23/1050267171(1) 2. Shri Bijay Banerjee, ld AR appeared for the assessee and Shri S.C.Mohanty, ld Sr DR appeared for the revenue. 3. It was submitted by ld AR that there was filing the appeal before the ld CIT(A). It was the submission tha had occurred as the business of the assessee had been closed and th assessee was unable to access the above submission of ld AR, the Bench had directed to ld Sr DR to get the IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK ‘SMC’ BENCH, CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL ITA No.156/CTK/2023 Assessment Year : 2006-07 Maa Maheswari herbal and Spices Farms Pvt Ltd., Attabira, BargarH Vs. DCIT, Circle 2(1), Sambalpur PAN/GIR No.AAECM 2416 P (Appellant) .. ( Respondent Assessee by : Shri Bijay Banerjee, Advocate Revenue by : Shri S.C.Mohanty Date of Hearing : 11/07 Date of Pronouncement : 11/0 O R D E R This is an appeal filed by the assessee against the order of the ld A), NFAC, Delhi dated 1.3.2023 in Appeal No.ITBA/NFAC/S/250/2022 23/1050267171(1) for the assessment year 2006-07. Shri Bijay Banerjee, ld AR appeared for the assessee and Shri S.C.Mohanty, ld Sr DR appeared for the revenue. It was submitted by ld AR that there was delay of 3184 days in filing the appeal before the ld CIT(A). It was the submission tha had occurred as the business of the assessee had been closed and th assessee was unable to access the assessee’s tax portal. On the basis of above submission of ld AR, the Bench had directed to ld Sr DR to get the Page1 | 3 IN THE INCOME TAX APPELLATE TRIBUNAL, , CUTTACK JUDICIAL MEMBER DCIT, Circle 2(1), Sambalpur Respondent) Bijay Banerjee, Advocate : Shri S.C.Mohanty, Sr DR 7/2023 /07/2023 This is an appeal filed by the assessee against the order of the ld ITBA/NFAC/S/250/2022- Shri Bijay Banerjee, ld AR appeared for the assessee and Shri delay of 3184 days in filing the appeal before the ld CIT(A). It was the submission that the delay had occurred as the business of the assessee had been closed and the assessee’s tax portal. On the basis of above submission of ld AR, the Bench had directed to ld Sr DR to get the ITA No.156/CTK/2023 Assessment Year : 2006-07 Page2 | 3 details of the returns, if any, filed by the assessee in the subsequent years. Ld Sr DR has placed before me the letter from the Asst. Commissioner of Income Tax, Sambalpur dated 4 th July, 2023, wherein, it is mentioned that the assessee has filed its return of income last for the assessment year 2007-08, after which, no returns have been filed by the assessee. Ld Sr DR submitted that the law on limitation is a substantial law and delay should not be condoned. 4. I have considered the rival submissions. A perusal of the facts in the present case clearly shows that the assessee has not been filing its return of income for the subsequent years and admittedly, the assessee is not having any business activities. This clearly proves the claim of the assessee that the assessee’s business has been closed down. This being so, I am of the view that the reasons given by ld AR for the delay in filing the appeal before the ld CIT(A) are genuine. In these circumstances, I condone the delay of 3184 days in filing the appeal before the ld CIT(A) and restore the issues on merits to the file of the ld CIT(A) for 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 11/07/2023. Sd/- (George Mathan) JUDICIAL MEMBER Cuttack; Dated 11/07/2023 ITA No.156/CTK/2023 Assessment Year : 2006-07 Page3 | 3 B.K.Parida, SPS (OS) Copy of the Order forwarded to : By order Sr.Pvt.secretary ITAT, Cuttack 1. The Appellant : Maa Maheswari herbal and Spices Farms Pvt Ltd., Attabira, BargarH 2. The Respondent: DCIT, Circle 2(1), Sambalpur 3. The CIT(A)-, NFAC, Delhi 4. Pr.CIT-, Sambalpur 5. DR, ITAT, Cuttack 6. Guard file. //True Copy//