KAILASH AGRAWAL,BARGARH V. INCOME TAX OFFICER, BARGARH

ITA 431/CTK/2024

AI Insights

The case involves two appeals filed by Kailash Agrawal against the orders of the ld CIT(A), NFAC, Delhi, concerning the assessment and penalty under the Income Tax Act for the assessment year 2013-14. The appeals were initially delayed due to the assessee's personal circumstances, including his age and health issues, which were accepted as plausible reasons for the delay. The Tribunal found that the non-condonation of delay in filing the appeals was an appealable order and not just a procedural hurdle. The Tribunal's decision to condone the delay and restore the matters to the CIT(A) for a detailed examination on merits underscores the principle that substantial justice should prevail over procedural technicalities.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 40722 (ITAT-CUTTACK)
• Duration Of Justice: 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-11-2024
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Next Hearing Date: 13-11-2024
• Assessment Year: 2013-2014
• Appeal Filed On: 18-10-2024
• Laws Referred To: Income Tax Act
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: S.C.MOHANTY
• Assessee Lawyers: SUBHAM B MEHTA
• Keywords: Condonation of delay
• Section: 147; 250; 13

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE MANISH AGARWAL Kailash Agrawal, Keshaipali Road, Bhatli, Bargarh PAN/GIR No. (Appellant Per Bench ITA No.430/CTK/2024 order of the ld No.NFAC/2012-13/10186151 r.w.s 144 of the Act for the assessment year 2013 IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.430 & 431/CTK/2024 Assessment Year : 2013-14 Kailash Agrawal, Keshaipali li, Bargarh Vs. Addl/Jt/Dy/Asst.Commissioner of Income Tax, National Faceless Centre, Delhi No. ATRPA 4605 K (Appellant) .. ( Respondent Assessee by : Shri Subham B Mehta, CA Revenue by : Shri S.C.Mohanty, Sr DR Date of Hearing : 13/11/20 Date of Pronouncement : 13/11/20 O R D E R ITA No.430/CTK/2024 is an appeal filed by the assessee against the order of the ld CIT(A), NFAC, Delhi dated 28.8.2024 13/10186151 in the matter of assessment under section 147 of the Act for the assessment year 2013-14,. P a g e 1 | 4 IN THE INCOME TAX APPELLATE TRIBUNAL, MEMBER , ACCOUNTANT MEMBER Addl/Jt/Dy/Asst.Commissioner of Income Tax, National Faceless Centre, Delhi Respondent) B Mehta, CA : Shri S.C.Mohanty, Sr DR 2024 024 appeal filed by the assessee against the 28.8.2024 in Appeal assessment under section 147 ITA No.430 & 431/CTK/2024 Assessment Year : 2013-14 P a g e 2 | 4 2. ITA No.431/CTK/2024 is an appeal filed by the assessee against the order of the ld CIT(A), NFAC, Delhi dated 28.8.2024 in Appeal No.NFAC/2021-22/10186347 in the matter of penalty levied u/s.271(1)(c) of the Act for the assessment year 2013-14. 3. Shri Subham B Mehta, ld AR appeared for the assessee and Shri S.C.Mohanty, ld Sr DR appeared for the assessee. 4. There was a delay of 12 days in filing of the appeal before the ld CIT(A) in the quantum appeal and there was a delay of 13 days in filing of appeal before the ld CIT(A) against the penalty order. 5. Ld AR appeared on behalf of the assessee has sought adjournment on the ground that the assessee’s wife has undergone cardiac surgery in the month of October, 2024 and the assessee has sustained leg injury. As the issues in these appeals are not very complex, the adjournment application filed by the assessee is rejected and the appeals are being disposed off. 6. It was submitted by ld AR that the assessee is 69 years old person and he is staying in village area at Bhatli, Bargarh. After receiving assessment order, the assessee had to trace a counsel to file the appeals. Ld counsel for the assessee was available at Raipur which is more than 240 kms from his native place. It was the submission that being an aged person, travelling was also difficult. It was the submission that the delay in ITA No.430 & 431/CTK/2024 Assessment Year : 2013-14 P a g e 3 | 4 filing the appeals before the ld CIT(A) may be condoned and the issues be restored to the file of the ld CIT(A) for adjudication on merits. 7. In reply, ld Sr DR submitted that the ld Ld CIT(A) has rejected the appeals of the assessee in limine and consequently, same are not appealable orders. 8. We have considered the rival submissions. A perusal of the orders of ld CIT(A) show that the appeal orders have been passed u/s.250 of the Act. An order u/s.250 of the Act is an appealable order before the Tribunal. In fact, non-condonation of delay in filing the appeal before the ld CIT(A) is an appealable order insofar as the ld CIT(A) can pass an order of appeal only u/s 250 of the Act. This being so, the arguments of ld Sr DR is unsustainable. 9. Coming to the reasons given by the assessee for the delay in filing the appeals before the ld CIT(A), we observe that the reasons are found to be plausible. In any case, the delay is only minimal. When technicality is pitted against substantial justice, technicalities are always step down and substantial justice should prevail. This being so, in the interest of justice, the delay in filing of the appeals before the ld CIT(A) is condoned and the issues in the appeals on merits are restored to the file of the ld CIT(A) for adjudication on merits. ITA No.430 & 431/CTK/2024 Assessment Year : 2013-14 P a g e 4 | 4 10. In the result, appeals of the assessee stand partly allowed for statistical purposes. Order dictated and pronounced in the open court on 13/11/2024. Sd/- sd/- (George Mathan) (Manish Agarwal) JUDICIAL MEMBER ACCOUNTANT MEMBER Cuttack; Dated 13/11/2024 B.K.Parida, SPS (OS) Copy of the Order forwarded to : By order Sr.Pvt.Secretary ITAT, Cuttack 1. The Appellant : Kailash Agrawal, Keshaipali Road, Bhatli, Bargarh 2. TheRespondent: Addl/Jt/Dy/Asst.Commissioner of Income Tax, National Faceless Centre, Delhi 3. The CIT(A)- NFAC, Delhi 4. Pr.CIT, Sambalpur 5. DR, ITAT, 6. Guard file. //True Copy// "