Society for Govt. of Odisha Ashok Leyland HMV DTI, Chhatia/AOP, Jajpur V. ITO, Exemption, Cuttack

ITA 283/CTK/2023

• Counselvise Citation: [2023] 100 COUNSELVISE.COM (IT) 6030 (ITAT-CUTTACK)
• Duration Of Justice: 2 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-10-2023
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: SMC
• Next Hearing Date: 29-10-2023
• Assessment Year: 2016-2017
• Appeal Filed On: 27-08-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Condonation of delay; Set aside

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.283/C TK/2023 (ननधाारण वषा / Asses s m ent Year :2016-2 017) Society for Govt. of Odisha Ashok Leyland HMV Driver Training Inst. Village: Vidyadharpur, Chhatia, Jajpur-754023 Vs ITO (Exemption), Cuttack PAN No. :AAHAS 8958 F (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) ननधााररती की ओर से /Assessee by : Shri Samir Ranjan Dash, Advocate राजस्व की ओर से /Revenue by : Shri S.C.Mohanty, Sr. DR स ु नवाई की तारीख / Date of Hearing : 30/10/2023 घोषणा की तारीख/Date of Pronouncement : 30/10/2023 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 (NFAC), Delhi, dated 12.06.2023, passed in DIN & Order No.ITBA/NFAC/S/250/2023- 24/1053666783(1) for the assessment year 2016-2017. 2. It was submitted by ld AR that the ld. CIT(A) has decided the appeal of the assessee in a very casual manner by mentioning that documents were not submitted. It was submitted that adequate opportunities have not been granted to the assessee. It was also submitted that in the original order passed u/s.143(3) of the Act, there was no demand raised on the assessee. Subsequently, an order u/s.154 of the Act was passed on 17.12.2018 without issuing show cause notice to the assessee and without hearing the assessee wherein a demand has been raised. It was the submission that the order of the ld. CIT(A) is liable to be set aside as also the order passed u/s.154 of the Act is liable to be set aside. ITA No.283/CTK/2023 2 3. In reply, ld.Sr. DR submitted that the Tribunal cannot hear this appeal, insofar as the appeal has been filed against the order u/s.143(3) of the Act before the ld. CIT(A) and when the appeal has been filed before the Tribunal, the assessee has challenged even the order passed u/s.154 of the Act. It was submitted that the original order has not been filed before the ld.CIT(A). It was further submission that there was a delay of 17 days in filing the appeal before the Tribunal. It was the submission that the order of the ld. CIT(A) is liable to be upheld. 4. I have considered the rival submissions. On perusal of the petition for condonation of delay in filing of the appeal along with affidavit, shows that the delay was on account of getting the proper advice from the counsel belatedly. As the assessee has given reasonable cause and the delay was only of 17 days, the delay in filing of the appeal stands condoned and the appeal is disposed off on merits. 5. A perusal of the order of the ld. CIT(A) shows that the ld. CIT(A) has recognized that the appeal has been filed against the order u/s.143(3) of the Act but the date of the order is mentioned as 17.12.2018, which is date of order u/s.154 of the Act. It was also recognized by the ld. CIT(A) that the order u/s.154 of the Act has been passed by the ld.AO suo moto. This is evident in para 5 of the order of the ld. CIT(A). In the decision of the ld. CIT(A) in para 6.2, the ld. CIT(A) has dismissed the appeal of the assessee on the ground that the assessment order and the grounds-wise written submissions had not been provided. This being so, I am of the view that in the interest of natural justice, the assessee may be granted ITA No.283/CTK/2023 3 adequate opportunity to rectify any defect in the filing of the appeal as also in representing its appeal before the ld. CIT(A). In these circumstances, the order of the ld. CIT(A) is set aside and the issues in the appeal are restored to the file of ld. CIT(A) for readjudication after granting opportunity to the assessee to represent its case. The assessee is advised to cooperate in the appellate proceedings as this is the second round opportunity that is being granted. Failure of the assessee to comply with the directions of the ld. CIT(A), gives liberty to ld. CIT(A) to draw adverse inference. 6. In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 30/10/2023. Sd/- (जाजज माथन) (GEORGE MATHAN) न्यानयक सदस्य / JUDICIAL MEMBER कटक Cuttack; ददनाांक Dated 30/10/2023 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- Society for Govt. of Odisha Ashok Leyland HMV Driver Training Inst., Village: Vidyadharpur, Chhatia, Jajpur-754023 2. प्रत्यथी / The Respondent- ITO (Exemption), 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//