MAA TRADERS, NUASAHI, PO - MAJHIHARA V. ITO, Khurda Ward, Khurda

ITA 259/CTK/2024

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 0460 (ITAT-CUTTACK)
• Duration Of Justice: 2 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-08-2024
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 04-06-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE Maa Traders, Nuasahi Majhihara, Via: Banamalipur, Dist: Khurda. PAN/GIR No (Appellant This is an appeal filed by the assessee aga CIT(A), NFAC, Delhi 15/10170755 2. Shri Rajat Kar, ld Sr DR represented on behalf of the revenue. 3. In Ground No.1 of appeal, the grievance of the assessee is that the ld CIT(A) erred in dismissing the appeal of the assessee exparte in limi without affording reasona IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK ‘SMC’ BENCH, CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL ITA No.259/CTK/2024 Assessment Year : 2015-16 Maa Traders, Nuasahi, Po: Majhihara, Via: Banamalipur, Dist: Khurda. Vs. ITO, Khurda ward, Khurda PAN/GIR No.AAYFM 3448 G (Appellant) .. ( Respondent Assessee by : Shri Rajat Kar, Adv Revenue by : Shri S.C.Mohanty, ld Sr DR Date of Hearing : 6/08 Date of Pronouncement : 6/0 O R D E R This is an appeal filed by the assessee against the order of the ld CIT(A), NFAC, Delhi dated 10.4.2024 in Appeal No. 15/10170755 for the assessment year 2015-16. Rajat Kar, ld AR appeared for the assessee. Shri S.C.Mohanty represented on behalf of the revenue. In Ground No.1 of appeal, the grievance of the assessee is that the ld CIT(A) erred in dismissing the appeal of the assessee exparte in limi without affording reasonable opportunity of hearing to the assessee. Page1 | 3 IN THE INCOME TAX APPELLATE TRIBUNAL, , CUTTACK JUDICIAL MEMBER ITO, Khurda ward, Khurda Respondent) Rajat Kar, Adv , ld Sr DR 8/2024 /08/2024 inst the order of the ld in Appeal No.NFAC/2014- the assessee. Shri S.C.Mohanty, In Ground No.1 of appeal, the grievance of the assessee is that the ld CIT(A) erred in dismissing the appeal of the assessee exparte in limine ble opportunity of hearing to the assessee. ITA No.259/CTK/2024 Assessment Year : 2015-16 Page2 | 3 4. It was submitted by ld AR that the assesse was having health issue, which has caused the delay in filing the appeal before the ld CIT(A). It was the submission that the delay in filing the appeal before the CIT(A) be condoned and the appeal be restored to his file for fresh consideration. 5. In reply, ld Sr DR vehemently supported the order of the ld CIT(A). 5. I have considered the rival submissions. A perusal of the order of the ld CIT(A) clearly shows that the delay in filing of the appeal was not condoned and, accordingly, the merits of the appeal was not considered. It is pertinent to mention that the assessee will not get any benefit by filing the delayed appeal before the appellate authorities. When substantial justice is pitted against technicality, substantial justice will prevail. This being so, in the interest of justice, the delay in filing the 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 after granting adequate opportunity of being heard to the assessee. 6. In the result, appeal of the assessee stands partly allowed for statistical purposes . Order dictated and pronounced in the open court on 6/08/2024. Sd/- (George Mathan) JUDICIAL MEMBER Cuttack; Dated 6/08/2024 ITA No.259/CTK/2024 Assessment Year : 2015-16 Page3 | 3 B.K.Parida, SPS (OS) Copy of the Order forwarded to : By order Sr.Pvt.secretary ITAT, Cuttack 1. The Appellant : Maa Traders, Nuasahi, Po: Majhihara, Via: Banamalipur, Dist: Khurda 2. The Respondent: ITO, Khurda ward, Khurda 3. The CIT(A)- NFAC, Delhi 4. Pr.CIT, Bhubaneswar 5. DR, ITAT, Cuttack 6. Guard file. //True Copy//