SHRISTI, BHUBNNESWAR V. OFFICE OF THE INCOME TAX OFFCER, EXEMPTION WARD, BBN, BHUBNESWAR, EXEMPTION WARD, VSS NAGAR

ITA 57/CTK/2024

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 2890 (ITAT-CUTTACK)
• Duration Of Justice: 2 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-04-2024
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: SMC
• Assessment Year: 2017-2018
• Appeal Filed On: 16-02-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Condonation of delay
• Section: 201

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.57/C TK/2024 (ननधाारण वषा / Asses s m ent Year :2017-2 018) Shristi, B-205, Krishna Towers, Nayapalli, Bhubaneswar-751012 Vs ITO, Ward(Exemption), Bhubaneswar PAN No. :AACTS 2023 B (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) ननधााररती की ओर से /Assessee by : Shri Tarun Agarwalla, CA राजस्व की ओर से /Revenue by : Shri S.C.Mohanty, Sr. DR स ु नवाई की तारीख / Date of Hearing : 22/04/2024 घोषणा की तारीख/Date of Pronouncement : 22/04/2024 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 19.12.2023, passed in DIN & Order No.ITBA/APL/S/250/2023- 24/1055597652 (1) for the assessment year 2017-2018. 2. It was submitted by the ld. AR that the issue in the appeal was against the action of the AO in denying to consider the Form No.9A filed belatedly. It was the submission that before the ld. CIT(A), notice of hearing had not been noticed by the assessee. It was the prayer that in view of the decision of the Hon’ble Supreme Court in the case of Nagpur Hotel Owners Association, reported in 247 ITR 201 (SC), wherein it has been held that once the AO has the information before he completes the assessment, the same should be considered for the purpose of assessment and the same should not be rejected just because there is a delay in filing of the same, it was the submission that the issue may be restored to the file of AO for considering the Form 9A which is admittedly ITA No.57/CTK/2024 2 being filed belatedly and for which a condonation petition has been filed and the reasons for the delay is also covered by the circular issued by the CBDT. 3. In reply, ld. Sr. DR submitted that if the issue is being restored to the file of AO, it should be subject to the condition that the AO shall await the decision of the ld. CIT(E) in regard to the condonation of delay petition filed by the assessee in respect of the delay in filing of Form 9A. 4. I have considered the rival submissions. It is found from the fact that the assessee has filed Form 9A belatedly. It has also categorically admitted by the assessee that Form 9A has been filed before the completion of assessment and condonation of delay petition has also been filed. It was also submitted by the ld. AR that the condonation of delay falls within the criterion prescribed by the CBDT in its circular. This being so, considering the fair claim as raised by the ld. Sr. DR, the issue in this appeal is restored to the file of AO for readjudication after the condonation of delay petition is disposed off by the ld. CIT(E). 5. In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 22/04/2024. Sd/- (जाजज माथन) (GEORGE MATHAN) न्यानयक सदस्य / JUDICIAL MEMBER कटक Cuttack; ददनाांक Dated 22/04/2024 Prakash Kumar Mishra, Sr.P.S. ITA No.57/CTK/2024 3 आदेश की प्रनतलऱपऩ अग्रेपषत/Cop.y of the Order forwarded to : आदेशान ु सार/ BY ORDER, (Assistant Registrar) आयकर अऩीऱीय अधधकरण, कटक/ITAT, Cuttack 1. अऩीऱाथी / The Appellant- Shristi, B-205, Krishna Towers, Nayapalli, Bhubaneswar-751012 2. प्रत्यथी / The Respondent- I ITO, Ward(Exemption), Bhubaneswar 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//