VIVEK REALTY AND RESORTS PRIVATE LIMITED, Bhubaneswar V. Asst. Director of Income Tax, CPC, Bengaluru

ITA 164/CTK/2024

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 6653 (ITAT-CUTTACK)
• Duration Of Justice: 2 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-06-2024
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: DB
• Assessment Year: 2020-2021
• Appeal Filed On: 03-04-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: KANHU CHARAN SAMAL
• Keywords: Condonation of delay

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE MANISH AGARWAL Vivek Realty and Resorts (P) Ltd., 403, and 404, 4 Forum Mart, Khurda. PAN/GIR No (Appellant Per Bench This is an appeal filed by the assessee against the order of the ld Addl.JCIT(A)-1, Pune, 20,10188168 2. Shri Kanhu Charan Samal, S.C.Mohanty, ld Sr. 3. It was submitted by ld AR that the ld CIT( appeal of the assessee on the ground of non IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL AND MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.164/CTK/2024 Assessment Year : 2020-2021 Vivek Realty and Resorts (P) Ltd., 403, and 404, 4 th floor, Forum Mart, Khurda. Vs. Asst. Director of Income Tax, CPC, Bengaluru PAN/GIR No.AACCV 9838 N (Appellant) .. ( Respondent Assessee by : Shri Kanhu Charan Samal Revenue by : Shri S.C.Mohanty, Sr Date of Hearing : 05/0 Date of Pronouncement : 05/0 O R D E R This is an appeal filed by the assessee against the order of the ld 1, Pune, dated 14.2.2024 in Appeal No. for the assessment year 2020-2021. Kanhu Charan Samal, 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 the ld CIT(A) has dismissed the appeal of the assessee on the ground of non-condonation of delay in filing Page1 | 3 IN THE INCOME TAX APPELLATE TRIBUNAL, JUDICIAL MEMBER , ACCOUNTANT MEMBER 2021 Asst. Director of Income Tax, CPC, Bengaluru Respondent) Kanhu Charan Samal, Adv : Shri S.C.Mohanty, Sr DR 06/2024 /06/2024 This is an appeal filed by the assessee against the order of the ld in Appeal No.NFAC/2019- the assessee and Shri A) has dismissed the condonation of delay in filing ITA No.164/CTK/2024 Assessment Year : 2020-2021 Page2 | 3 of appeal. It was the submission that there was a delay of 288 days in filing of appeal before the ld CIT(A). It was the submission that when demand was intimated to the assessee by the Assessing Officer and the assessee was put the question in online as to whether he has accepted the demand or challenged the demand, the assessee has mentioned that he has disagreed with the demand. It was the submission that when the assessee mentions that he has disagreed with the demand, the assessee was under the impression that an automatic appeal has been created against the demand raised. It was the submission that it was subsequently only when the assessee discussed with his auditors, the assessee was informed that specific appeal has to be filed in Form 35. It was the submission that thereafter the appeal was immediately filed with a delay of 288 days. It was the submission that the online system was new to the assessee in regard to the disputing the demand. It was the submission that the assessee has a good case on merits. It was the prayer that the delay in filing of appeal before the ld CIT(A) may be condoned and the appeal be restored to the file of the ld CIT(A) for adjudicating the issue on merits. 4. In reply, ld Sr DR vehemently supported the order of the AO and ld CIT(A). It was the submission that it was the duty of the assessee to be vigilant of its own case. 5. We have considered the rival submissions. The system of online in regard to filing of appeal etc is new. Mistakes do happen. Technicality like ITA No.164/CTK/2024 Assessment Year : 2020-2021 Page3 | 3 delay should not come on the way of substantial justice. The reasons given by the assessee are very much plausible reasons for the delay. The reasons given by the assessee has not been found to be false. This being so, in the interest of justice, the delay in filing of appeal before the ld CIT(A) is condoned and the issues in this appeal are restored to the file of the ld CIT(A) for adjudication on merits. 6. In the result, appeal of the assessee stands partly allowed for statistical purposes. Order dictated and pronounced in the open court on 05/06/2024. Sd/- sd/- (Manish Agarwal) (George Mathan) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 05/06/2024 B.K.Parida, SPS (OS) Copy of the Order forwarded to : By order Sr.Pvt.secretary ITAT, Cuttack 1. The Appellant : Vivek Realty and Resorts (P) Ltd., 403, and 404, 4 th floor, Forum Mart, Khurda 2. The Respondent: Asst. Director of Income Tax, CPC, Bengaluru 3. The Addl.JCIT(A)- 1, Pune 4. Pr.CIT, Bhubaneswar 5. DR, ITAT, 6. Guard file. //True Copy//