Ramchandra Prasad Jaiswal, Cuttack V. ITO Ward-1(1), Cuttack

ITA 53/CTK/2023

AI Insights

This case involves an appeal by Ramachandra Prasad Jaiswal against the order of the CIT(A), Cuttack, which was initially dismissed without a detailed discussion on merits. The appeal was significantly delayed, being filed 1085 days late, for which a condonation petition was submitted. The ITAT, following the directions of the Hon'ble High Court of Orissa, condoned the delay and admitted the appeal for hearing. The primary contention was the lack of a reasonable opportunity of hearing afforded to the assessee by the CIT(A). The ITAT found merit in the assessee's argument and restored the matter to the CIT(A) for a fresh decision, emphasizing the need for substantial justice.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 300376 (ITAT-CUTTACK)
• Duration Of Justice: 4 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-06-2023
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: DB
• Next Hearing Date: 27-06-2023
• Assessment Year: 2014-2015
• Appeal Filed On: 27-02-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: DIGANTA DAS
• Keywords: Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE AND Ramachandra Prasad Jaiswal,, Matha Sahi, Station Bazar, College Square, Cuttack PAN/GIR No. (Appellant Per Bench This is an appeal filed by the assessee aga CIT(A), Cuttack assessment year 2. Shri Diganta Das, ld AR appeared for the assessee and Shri S.C.Mohanty, ld Sr DR appeared for the revenue. IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK (Through virtual hearing) BEFORE S/SHRI GEORGE MATHAN, JUDICIAL AND RAJESH KUMAR, ACCOUNTANT MEMBER ITA No.53/CTK/2023 Assessment Year : 2014-15 Ramachandra Prasad Jaiswal,, Matha Sahi, Station Bazar, College Square, Vs. ITO, Ward 1(1), Cuttack PAN/GIR No.ADLPJ 1508 L (Appellant) .. ( Respondent Assessee by : Shri Diganta Das, Adv Revenue by : Shri S.C.Mohanty, Sr DR Date of Hearing : 28 /0 Date of Pronouncement : 28 /0 O R D E R This is an appeal filed by the assessee against the order of the ld CIT(A), Cuttack dated 10.1.2020 in Appeal No.0564/2016 assessment year 2014-15. Shri Diganta Das, ld AR appeared for the assessee and Shri S.C.Mohanty, ld Sr DR appeared for the revenue. Page1 | 4 IN THE INCOME TAX APPELLATE TRIBUNAL, JUDICIAL MEMBER , ACCOUNTANT MEMBER ITO, Ward 1(1), Respondent) Diganta Das, Adv S.C.Mohanty, Sr DR 06/2023 /06/2023 inst the order of the ld 10.1.2020 in Appeal No.0564/2016-17 for the Shri Diganta Das, ld AR appeared for the assessee and Shri ITA No.53/CTK/2023 Assessment Year : 2014-15 Page2 | 4 3. The appeal is time barred by 1085 days. The assessee has filed condonation petition28.2.2023 supported by affidavit, explaining the cause of delay. It is submitted that the due date of filing of appeal against the order of the ld CIT(A) before the Tribunal was 11.3.2020. However, the assessee instead of filing appeal before the Tribunal had filed writ petition before the Hon’ble Jurisdictional High Court of Orissa. The Hon’ble High Court vide its order dated 19.1.2023 was pleased to allow the assessee to withdraw the appeal with a direction that if such appeal is filed not later than 1 st March, 2023 accompanied by an application for condonation of delay explain the delay on account of the present petition, it will be considered by the ITAT in accordance with law. In view of above, the assessee has filed appeal with condonation of delay. At the time of hearing, ld AR of the assessee reiterated the contentions stated in the condonation petition and prayed for condoning the delay. Ld Sr DR did not have any objection. We accordingly, as per the direction of the Hon’ble High Court, condone the delay of 1085 days and admit the appeal for hearing. 4. Ld AR submitted that the ld CIT(A) has passed the order without affording reasonable opportunity of hearing to the assessee. It was the submission that the ld CIT(A) has not considered the issues in the grounds of appeal on merits. He prayed that if one more opportunity is allowed, the assessee will appear before the ld CIT(A) to substantiate its case and file evidences, as required for adjudication of appeal. ITA No.53/CTK/2023 Assessment Year : 2014-15 Page3 | 4 5. Ld Sr DR submitted that several opportunities were given to the assessee by the ld CIT(A) and the assessee failed to comply the notices. 6. We have considered the rival submissions. A perusal of the impugned order shows that the ld CIT(A) has simply in one sentence dismissed the appeal. He has also not discussed the grounds on merits. Therefore, we are of the view that in order to impart substantial justice to the assessee, the matter requires to be restored to his file for fresh adjudication. Accordingly, we set aside the order of the ld CIT(A) and restore the appeal to his file for adjudication afresh. The assessee is directed to co-operate with the set aside proceedings before the ld CIT(A) and file the evidence, as deems necessary for early disposal of the appeal. 7. In the result, appeal of the assessee stands partly allowed for statistical purposes. Order dictated and pronounced in the open court on 28/06/2023. SD/- sd/- (Rajesh Kumar) (George Mathan) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 28/06/2023 B.K.Parida, SPS (OS) ITA No.53/CTK/2023 Assessment Year : 2014-15 Page4 | 4 Copy of the Order forwarded to : By order Sr.Pvt.secretary ITAT, Cuttack 1. The Appellant : Ramachandra Prasad Jaiswal,, Matha Sahi, Station Bazar, College Square, Cuttack 2. The Respondent: ITO, Ward 1(1), Cuttack 3. The CIT(A)- Cuttack 4. Pr.CIT-, Cuttack 5. DR, ITAT, Cuttack 6. Guard file. //True Copy//