JAGDISH PRASAD AGRAWAL,TITILAGARH V. INCOME TAX OFFICERR, BOLANGIR

ITA 201/CTK/2025

AI Insights

The case involves an appeal by Jagadish Prasad Agrawal against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, which was initially passed ex-parte. The appeal was filed late by 142 days due to the assessee's medical condition and lack of awareness of the order. The Tribunal found sufficient cause for the delay and admitted the appeal, setting aside the previous order and remitting the matter back to the CIT(A) for a fresh hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 705430 (ITAT-CUTTACK)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-06-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Assessment Year: 2018-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: S.C.MOHANTY
• Assessee Lawyers: MANOJ KUMAR SULTANIA
• Keywords: Set aside; Opportunity of being heard; Principle of natural justice

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE SHRI Jagadish Prasad Agrawal 01 J P Agrawal, Main Road, Thikadar Para, Titilagarh 7667066 PAN/GIR No.AAGFJ0899J (Appellant The present appeal is directed at the instance of assessee against the order of ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NAFC), Appeal No.NAFC/2017 2. The appeal is time barred by 142 days. The assessee has filed condonation petition dated 21.3.2025 supported by affidavit stating that appeal before the Tribunal was to be filed by 20 IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK ‘SMC’ BENCH, CUTTACK BEFORE SHRI DUVVURU RL REDDY, VICE PRESIDENT(KZ) ITA No.201/CTK/2025 Assessment Year : 2018-19 Prasad Agrawal Agrawal, Main Road, Thikadar Para, Titilagarh, Vs. ITO, Bolangir, 7667001 AAGFJ0899J (Appellant) .. ( Respondent Assessee by : Shri Manoj Kumar Sultania, AR Revenue by : Shri S.C.Mohanty, Sr. DR Date of Hearing : 30/06/202 Date of Pronouncement : 30/06/202 O R D E R The present appeal is directed at the instance of assessee against the order of ld. Commissioner of Income Tax (Appeals), National Faceless Centre (NAFC), New Delhi NFAC), Delhi, dated NAFC/2017-18/10079580 passed for Assessment Year The appeal is time barred by 142 days. The assessee has filed condonation petition dated 21.3.2025 supported by affidavit stating that appeal before the Tribunal was to be filed by 20th October, 2024 but during P a g e 1 | 3 IN THE INCOME TAX APPELLATE TRIBUNAL, RL REDDY, VICE PRESIDENT(KZ) Respondent) Manoj Kumar Sultania, AR Sr. DR /2025 /2025 The present appeal is directed at the instance of assessee against the order of ld. Commissioner of Income Tax (Appeals), National Faceless dated 20/08/2024 in passed for Assessment Year 2018-19. The appeal is time barred by 142 days. The assessee has filed condonation petition dated 21.3.2025 supported by affidavit stating that the October, 2024 but during ITA No.201/CTK/2025 Assessment Year : 2018-19 P a g e 2 | 3 that period the assessee was suffering from a major ligament fracture and was under complete bed rest for more than 6 months, hence, the appeal could not be filed within the stipulated period. Further, in support of illness, medical certificate was filed. Furthermore, it was the submission that since it is an exparte order that the assessee was not aware of order passed by the ld CIT(A), therefore, due to lack of knowledge about passing of te order, the delay has been occurred. Accordingly, ld AR prayed that the delay in filing be condoned and the appeal be disposed of on merits. 3. Considering the facts of the case, I am satisfied that the assessee had sufficient cause in not filing the appeal within the time period. Hence, I condone the delay of 142 days and admit the appeal for hearing. 4. At the time of hearing, ld AR of the assessee submitted that the ld CIT(A) has passed the order exparte without hearing to the assessee. Therefore, he prayed that the matter be restored to the file of the ld CIT(A) for fresh adjudication. Ld Sr DR opposed the prayer of the assessee. 5. I have heard the rival contentions and perused the material available on record. Considering the facts and circumstances of the case, I am inclined to set aside the order passed by the ld. CIT(Appeals) in order to meet the principle of natural justice, and remit the matter back to the file of ld. Ld CIT(A) with a direction to provide one more opportunity of being heard to the assessee. At the same breath, I also hereby caution the ITA No.201/CTK/2025 Assessment Year : 2018-19 P a g e 3 | 3 assessee to promptly co-operate with the proceedings before the Ld. CIT(A) failing which the Ld. CIT(A) shall be at liberty to pass appropriate order in accordance with law and merits based on the materials available on the record. Thus, the grounds raised by the assessee are allowed for statistical purposes. 6. In the result, appeal of the assessee stands allowed for statistical purposes. Order dictated and pronounced in the open court on //2025. Sd/- (DUVVURU RL REDDY) VICE PRESIDENT Cuttack: Dated 30/06/2025 B.K.Parida, Sr. PS (OS) Copy of the Order forwarded to : By order Asst.Registrar, Itat, cuttack 1. The Appellant : Jagadish Prasad Agrawal 01 J P Agrawal, Main Road, Thikadar Para, Titilagarh, 7667066 2. The Respondent: ITO, Bolangir, 7667001 3. The CIT(A)-, NFAC, Delhi 4. Pr.CIT- 5. DR, ITAT, Cuttack 6. Guard file. //True Copy// "