KRISHNA KUMAR NATHANI & SONS (HUF), RAIPUR,RAIPUR V. ASSISTANT COMMISSIONER OF INCOME TAX-4(1), RAIPUR, RAIPUR

MA 25/RPR/2024

AI Insights

The case revolves around a miscellaneous application filed by Krishna Kumar Nathani & Sons (HUF) against the Assistant Commissioner of Income Tax, Raipur, concerning the assessment year 2017-18. The application was filed under section 254(2) of the Income Tax Act, 1961, seeking to recall the Tribunal's earlier order dated 07.03.2024, which had dismissed their appeal due to a 17-day delay in filing. The assessee argued that the delay was due to the advanced age of the HUF's karta, who was 72 years old, and provided affidavits and letters explaining the reasons for the delay. The Tribunal, referencing the liberal approach advocated by the Supreme Court and the High Court of Chhattisgarh, decided to condone the delay and recalled the matter for a substantive hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 469819 (ITAT-RAIPUR)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-03-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2017-2018
• Other Referred Cases: Gopal Krishna Sahu, TAXC No.71 of 2024, Vidya Shankar Jaiswal Vs. ITO, Ward-2, Ambikapur, Civil Appeal Nos. 26310-26311/2024, Jagdish Prasad Singhania Vs. Additional Commissioner of Income Tax (TDS), Raipur (C.G.), TAX Case No.17/2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PRIYANKA PATEL
• Assessee Lawyers: SUNIL KUMAR AGRAWAL
• Keywords: TDS

Judgement Text

"आयकर अपीलȣय अͬधकरण Ûयायपीठ रायपुर मɅ। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER M.A. No.25/RPR/2024 (Arising out of ITA No.216/RPR/2023) Ǔनधा[रण वष[ / Assessment Year: 2017-18 Krishna Kumar Nathani & Sons (HUF) Sadani Chowk, Sadar Bazar, Raipur (C.G.) PAN: AABHK8617A ……….. आवेदक/Applicant बनाम / V/s. The Assistant Commissioner of Income Tax, Raipur (C.G.) ……Ĥ×यथȸ / Respondent Assessee by : Shri Sunil Kumar Agrawal, CA Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई कȧ तारȣख / Date of Hearing : 07.03.2025 घोषणा कȧ तारȣख / Date of Pronouncement : 10.03.2025 2 MA No.25/RPR/2024 A.Y.2017-18 आदेश / ORDER PER ARUN KHODPIA, AM: The captioned Miscellaneous Application has been filed by the assessee arising out of ITA No.216/RPR/2023 for assessment years 2017- 18 u/s.254(2) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) with a prayer to recall the order of Tribunal dated 07.03.2024. 2. The Ld. Authorized Representative for the assessee by filing the captioned miscellaneous application submitted as follows: “It is respectfully submitted that the Hon'ble Bench has passed order dt.7-3-24 in ITA No.216/RPR/2023, A.Y.17-18; and dismiss the appeal by not condoning the delay of 17 days in filing of appeal; the karta of the assessee-HUF was aged about 72 years old & he had filed affidavit dt.18-10-23 & letter dt.5-3- 24 by giving reasons for delay of 17 days in filing of the appeal; It is respectfully submitted that the Hon'ble Jurisdictional HC of CG in the case of Gopal Krishna Sahu, TAXC No.71 of 2024, order dt.9-4-24, condoned the delay of 16 days by observing that: \"8. Without further going into the issue and taking into the fact that no exorbitant delay has occurred, even otherwise sec.253(5) of the IT Act, gives the power to Appellate Tribunal to condone the delay and in order to advance the cause of justice on merit, considering the reasons stated in application to condone the delay, we deem it proper that the delay in filing the appeal is required to be condoned, to give the appellant, to get the adjudication on merits.\" 1.3. It is humbly requested to recall the matter & obliged.” 3 MA No.25/RPR/2024 A.Y.2017-18 3. We have gone through the contents of the miscellaneous applications filed by the assessee. We find that the Tribunal had dismissed the appeal of the assesse vide its order dated 07.03.2024 without condoning the delay involved therein. Having stated that the guidelines of the Hon’ble Supreme Court in the case of Vidya Shankar Jaiswal Vs. ITO, Ward-2, Ambikapur, Civil Appeal Nos……………../2025 [Special Leave Petition (Civil) Nos. 26310-26311/2024, dated 31.01.2025, wherein it was observed that a justice oriented and liberal approach ought to be adopted while considering the aspect of condoning the delay involved in filing of the appeal. Also, the Hon’ble High Court of Chhattisgarh in the case of Jagdish Prasad Singhania Vs. Additional Commissioner of Income Tax (TDS), Raipur (C.G.), TAX Case No.17/2025, dated 24.02.2025, after relying on the judgment of the Hon’ble Supreme Court in the case of Vidya Shankar Jaiswal Vs. ITO, Ward-2, Ambikapur (supra) had held that a justice oriented and liberal approach be adopted while considering the application filed by the assessee for condonation of delay. Accordingly, considering the merits of the condonation application filed by the assessee, we condone the delay involved in the captioned appeal and re-call the matter for hearing on merits. 4. The Registry is directed to fix the matters in the normal course of hearing and issue notices to both the parties. 4 MA No.25/RPR/2024 A.Y.2017-18 5. In the result, the miscellaneous application filed by the assessee is allowed. Order pronounced in the open court on 10th day of March, 2025. Sd/- Sd/- PARTHA SARATHI CHAUDHURY ARUN KHODPIA JUDICIAL MEMBER ACCOUNTANT MEMBER रायपुर/ RAIPUR ; Ǒदनांक / Dated : 10th March, 2025. SB, Sr. PS आदेश कȧ ĤǓतͧलͪप अĒेͪषत / Copy of the Order forwarded to : 1. अपीलाथȸ /The Appellant. 2. Ĥ×यथȸ /The Respondent. 3. The CIT(Appeals)-1, Raipur (C.G.) 4. ͪवभागीय ĤǓतǓनͬध, आयकर अपीलȣय अͬधकरण, रायपुर बɅच, रायपुर / DR, ITAT, Raipur Bench, Raipur. 5. गाड[ फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलȣय अͬधकरण, रायपुर / ITAT, Raipur. "