SANJAY KUMAR MOHAPATRA, PANIKOILI V. ITO WARD-JAJPUR, INCOME TAX OFFICE, JAJPUR WARD

ITA 68/CTK/2024

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 7703 (ITAT-CUTTACK)
• Duration Of Justice: 2 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-04-2024
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: DB
• Assessment Year: 2017-2018
• Appeal Filed On: 22-02-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: S.K.JENA
• Keywords: Condonation of delay

Judgement Text

आयकर अऩीऱीय अधधकरण, कटक न्यायऩीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER आयकर अऩीऱ सं/ITA No.68/C TK/2024 (ननधाारण वषा / Asses s m ent Year : 2017-2018) Sanjay Kumar Mohapatra, C/o-Jasoda Filling Station, At/PO-Panikoili, District-Jajpur Vs ITO Ward-Jajpur, Jajpur PAN No. :AJGPM 5146 E (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) ननधााररती की ओर से /Assessee by : Shri S.K.Jena, Advocate राजस्व की ओर से /Revenue by : Shri S.C.Mohanty, Sr. DR स ु नवाई की तारीख / Date of Hearing : 24/04/2024 घोषणा की तारीख/Date of Pronouncement : 24/04/2024 आदेश / O R D E R Per Bench : This is an appeal filed by the assessee against the order dated 19.12.2023, passed by the CIT(A), National Faceless Appeal Centre (NFAC), Delhi in DIN & Order No.ITBA/NFAC/S/250/2023- 24/1058871938(1) for the assessment year 2017-2018. 2. At the time of hearing, it was submitted by the ld. AR that the appeal of the assessee was dismissed on account of non-submission of the condonation petition for delay of 23 days in filing the appeal before the ld. CIT(A), NFAC. It was the submission that though number of opportunities have been given on account of the fact that the assessee had not intimated the counsel in regard to the hearing because the assessee was not well-versed with computers and had no access his income tax portal, the issues have gone unnoticed. It was the prayer that ITA No.68/CTK/2024 2 if an opportunity be given to the assessee to appear before the ld. CIT(A), NFAC the assessee would comply the direction of the ld. CIT(A), NFAC. 3. In reply, ld. Sr. DR supported the order of the ld. AO and ld. CIT(A), NFAC. It was the submission that failure on the part of the assessee to look after his own affairs should not give rise to second opportunity. 4. We have considered the rival submissions. A perusal of the facts of the present case shows that there was delay of only 23 days in filing the appeal before the ld. CIT(A), NFAC. It is also an admitted fact that the assessee has not responded to the notices issued by the ld. CIT(A), NFAC. However, considering the submissions of the ld. AR, in the interest of justice, the issues in this appeal are restored to the file of ld. CIT(A), NFAC for granting another opportunity to the assessee to submit his petition for condonation of delay and to make his submission in regard to merits of his appeal. 5. In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 24/04/2024. Sd/- (MANISH AGARWAL) Sd/- (GEORGE MATHAN) ऱेखा सदस्य/ ACCOUNTANT MEMBER न्यानयक सदस्य / JUDICIAL MEMBER कटक Cuttack; ददनाांक Dated 24/04/2024 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनतलऱपऩ अग्रेपषत/Copy of the Order forwarded to : 1. अऩीऱाथी / The Appellant- Sanjay Kumar Mohapatra, C/o-Jasoda Filling Station, At/PO-Panikoili, District-Jajpur 2. प्रत्यथी / The Respondent- ITA No.68/CTK/2024 3 आदेशान ु सार/ BY ORDER, (Assistant Registrar) आयकर अऩीऱीय अधधकरण, कटक/ITAT, Cuttack ITO Ward-Jajpur, Jajpur 3. आयकर आय ु क्त(अऩीऱ) / The CIT(A), 4. आयकर आय ु क्त / CIT 5. ववभागीय प्रतततनधध, आयकर अऩीऱीय अधधकरण, कटक / DR, ITAT, Cuttack 6. गार्ड पाईऱ / Guard file. सत्यावऩत प्रतत //True Copy//