M/s. Regent Hotels, Rourkela V. ADIT, CPC, Bangalure

ITA 212/CTK/2023

AI Insights

This case involves an appeal by Regent Hotel against the order of the ld. CIT(A), National Faceless Appeal Centre, Delhi, concerning the assessment year 2017-2018. The appeal was initially dismissed by the CIT(A) due to delay. However, the Income Tax Appellate Tribunal (ITAT) found that the delay was justifiable due to the sickness of the partner's wife and thus condoned the delay. The ITAT noted that the CIT(A) had incorrectly reckoned the delay from the date of intimation instead of the date of the rectification order passed under section 154 of the Income Tax Act. Consequently, the ITAT restored the issues to the CIT(A) for a decision on merits, emphasizing the need for a fair hearing.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 127115 (ITAT-CUTTACK)
• Duration Of Justice: 2 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-08-2023
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: SMC
• Assessment Year: 2017-2018
• Appeal Filed On: 01-06-2023
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

आयकर अऩीऱीय अधधकरण, “एस.एम.सी” न्यायऩीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH CUTTACK श्री जाजज माथन, न्याययक सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER आयकर अऩीऱ सं/ITA No.212/C TK/2023 (ननधाारण वषा / Asses s m ent Year :2017-2018) Regent Hotel, Bisra Road, Rourkela-769011 Vs ITO, Ward-5, Rourkela PAN No. :AAKFR 4838 D (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) ननधााररती की ओर से /Assessee by : None राजस्व की ओर से /Revenue by : Shri S.C.Mohanty, Sr. DR स ु नवाई की तारीख / Date of Hearing : 16/08/2023 घोषणा की तारीख/Date of Pronouncement : 16/08/2023 आदेश / O R D E R This is an appeal filed by the assessee against the order of the ld. CIT(A), National Faceless Appeal Centre, Delhi, passed in DIN & Order No.ITBA/NFAC/S/250/2022-23/1051193390(1) for the assessment year 2017-2018. 2. The appeal filed by the assessee is delayed by 11 days, for which the assessee has filed condonation petition, wherein he has mentioned that delay was on account of sickness of wife of the partner of assessee. The reason filed by the assessee has not been found to be false. Consequently, the delay of 11 days in filing the present appeal is condoned and the appeal is admitted for decision on merits. 3. A perusal of the order of the ld. CIT(A) shows that the ld. CIT(A) has dismissed the appeal of the assessee on account of delay. A further perusal of the order of the ld. CIT(A) shows that the ld. CIT(A) has reckoned the delay from the date of the intimation. However, the appeal ITA No.212/CTK/2023 2 has been filed by the assessee against the rectification order passed u/s.154 of the Act. If the same is considered, the delay would be much less. This being so, in the interest of justice, the issues in this appeal are restored to the file of the ld. CIT(A), subject to the condition that the assessee shall submit the reason for condonation of delay before the ld. CIT(A) and the ld. CIT(A) shall decide the issues in the appeal on merits after considering the delay after providing sufficient opportunity of being heard to the assessee. 4. In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 16/08/2023. Sd/- (जाजज माथन) (GEORGE MATHAN) न्यानयक सदस्य / JUDICIAL MEMBER कटक Cuttack; ददनाांक Dated 16/08/2023 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- Regent Hotel, Bisra Road, Rourkela-769011 2. प्रत्यथी / The Respondent- ITO, Ward-5, Rourkela 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//