K1 BEVERAGE PRIVATE LIMITED,BHUBANESWAR V. DCIT CIRCLE-1(1), BHUBANESWAR

ITA 310/CTK/2025

AI Insights

The case involves K1 Beverages Private Limited appealing against the order of the ld. Addl./JCIT(A)-10, Delhi, which dismissed their appeal due to delay without sufficient consideration of the reasons provided for the delay. The assessee argued that the delay was caused by health issues, including cancer and COVID-19, affecting the directors and their family. The revenue supported the original order, emphasizing the unexplained huge delay. The Tribunal, after considering the circumstances and the lack of malafide intention, decided to restore the matter to the AO for a decision on merits, emphasizing the need for a fair opportunity for the assessee to present their case.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 708755 (ITAT-CUTTACK)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-07-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Assessment Year: 2016-2017
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: NISHANTH RAO B
• Assessee Lawyers: A.K.PADHEE
• Keywords: Opportunity of being heard
• Section: 2

Judgement Text

" आयकर अपीलीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK श्री जाजज माथन, न्याययक सदस्य एवं श्री राजेश क ुमार, लेखा सदस्य क े समक्ष । (THROUGH VIRTUAL HEARING) BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER आयकर अपील सं/ITA No.310/CTK/2025 (नििाारण वर्ा / Assessment Year : 2016-2017) K1 Beverages Private Limited, Plot No.268/269, Sarala Nagar, Cuttack Road, Bhubaneswar Vs DCIT, Circle-1(1), Bhubaneswar/ADIT(CPC), Bangalore PAN No. : AAECK 1523 H (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee by : Shri A.K.Padhee, CA राजस्व की ओर से /Revenue by : Shri Nishanth Rao B, Sr.DR सुनवाई की तारीख / Date of Hearing : 16/07/2025 घोषणा की तारीख/Date of Pronouncement : 16/07/2025 आदेश / O R D E R Per Bench : This is an appeal filed by the assessee against the order of the ld. Addl./JCIT(A)-10, Delhi, dated 20.03.2025, for the assessment year 2016- 2017. 2. It was submitted by the ld AR that the ld.CIT(A) has dismissed the appeal of the assessee on account of delay without providing sufficient opportunity to the assessee. It was the submission that the assessee has in column No.14 in Form 35 has provided the reasons for delay, which has also not considered by the ld. CIT(A). Therefore, the ld. AR submitted that the delay may be condoned and one more opportunity may kindly be ITA No.310/CTK/2025 2 provided so that the assessee would be able to substantiate its claim before the AO. 3. In reply, ld. Sr. DR vehemently supported the order of the ld. Addl./JCIT(A) and ld.AO. It was the submission that the assessee was unable to explain the huge delay before the ld. Addl./JCIT(A). 4. We have considered the rival submissions. As the assessee has submitted that the delay in filing the appeal before the ld.CIT(A) wa son account of illness of the father of directors who was suffering from cancer and the directors were also suffering from COVID-19, therefore, the assessee faced a huge delay in filing the appeal before the ld. CIT(A). It was also the submission of the ld. AR that the assessee has no malafide intention in regard to delay. A perusal of the impugned order shows that the ld. CIT(A) has also incorporated the above reasons of the assessee in its order with regard to delay however, the ld. CIT(A) has not passed the order on merits. Looking to the facts and circumstances of the case and considering the prayer of the ld. AR, in the interest of justice, the issues in this appeal are restored to the file of ld.AO for readjudication on merits after providing sufficient opportunity of being heard to the assessee. The assessee is directed to cooperate with the readjudication proceeding before the ld. AO, positively. ITA No.310/CTK/2025 3 5. In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 16/07/2025. Sd/- (राजेश क ुमार) (RAJESH KUMAR) Sd/- (जाजज माथन) (GEORGE MATHAN) लेखा सदस्य/ ACCOUNTANT MEMBER न्यानयक सदस्य / JUDICIAL MEMBER ददनाांक Dated 16/07/2025 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to : आदेशािुसार/ BY ORDER, (Assistant Registrar) आयकर अपीलीय अधिकरण, कटक/ITAT, Cuttack 1. अपीलाथी / The Appellant- 2. प्रत्यथी / The Respondent- 3. आयकर आयुक्त(अपील) / The CIT(A), 4. आयकर आयुक्त / CIT 5. विभागीय प्रविविवि, आयकर अपीलीय अविकरण, कटक / DR, ITAT, Cuttack 6. गार्ज फाईल / Guard file. सत्यापपत प्रयत //True Copy// "