M T C B I P I H TECHNLOGY,BARIPADA V. ITO, EXEMPTION, CUTTACK

ITA 171/CTK/2025

AI Insights

This case involves an appeal by MTCBIPIH Technology against the order of the CIT(A), National Faceless Appeal Centre, Delhi, which dismissed the assessee's appeal due to a delay of 35 days in filing. The assessee attributed the delay to miscommunication and sought restoration of the matter to the CIT(A) for a fresh decision, asserting the ability to provide necessary evidence to substantiate its claims. The Senior Departmental Representative supported the decisions of the Assessing Officer and CIT(A). The ITAT, considering the circumstances and in the interest of justice, decided to restore the matter to the CIT(A) for a fresh adjudication.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 708613 (ITAT-CUTTACK)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-07-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Assessment Year: 2019-2020
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: NISHANTH RAO; B
• Assessee Lawyers: S.K.JENA; CHITTA RANJAN SAHOO
• Keywords: Condonation of delay; Opportunity of being heard

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.171/CTK/2025 (नििाारण वर्ा / Assessment Year : 2019-2020) MTCBIPIH Technology Dhobadiha Chowk, Khairi, Joshipur Mayurbhanj-757034 Vs ITO(Exemptions), Cuttack PAN No. :AABAM 4772 H (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee by : Shri S.K.Jena & Chitta Ranjan Sahoo, ARs राजस्व की ओर से /Revenue by : Shri Nishanth Rao, B, Sr.DR सुनवाई की तारीख / Date of Hearing : 15/07/2025 घोषणा की तारीख/Date of Pronouncement : 15/07/2025 आदेश / O R D E R Per Bench : This is an appeal filed by the assessee against the order of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 14.11.2024 for assessment year 2019-2020. 2. The appeal of the assessee is barred by 35 days. In this regard, the assessee has filed an application supported by an affidavit for condonation of delay stating therein sufficient reasons for delay, which are plausible and not found to be false. Ld. Sr.DR also did not raise any serious objection to condone the delay. Accordingly, delay of 35 days in filing the present appeal by the assessee is condoned and the appeal is admitted for hearing. ITA No.171/CTK/2025 2 3. It was submitted by the ld AR that due to miscommunication the appeal could not be filed in time, therefore, the delay was occurred before the ld. CIT(A). The ld. CIT(A) has dismissed the appeal of the assessee on account of delay without providing any sufficient opportunity of being heard to the assessee. It was the prayer that the matter may be restored to the file of ld. CIT(A) to decide the issue involved in the appeal afresh so that the assessee could be able to produce all the evidence to substantiate its claim. 4. In reply, ld Sr. DR vehemently supported the orders of the Assessing Officer and ld. CIT(A). 5. We have considered the rival submissions. As it is noticed from the impugned order that the ld. CIT(A) has dismissed the appeal of the assessee on account of delay. It is also noticed from the orders of the authorities below that the assessee could not substantiate its claim by providing relevant documents neither before the ld. CIT(A) in appellate proceedings nor before the ld. AO in assessment proceedings. However, the ld. AR has made a request before the Bench that if the assessee is given one more opportunity to represent its case before the ld. CIT(A), the assessee could be able to provide all the details before the ld. CIT(A) to substantiate its claim. This being so, in the interest of justice, we grant the assessee one more opportunity to substantiate its claim before the ld. CIT(A) by restoring the issues in the appeal to the file of ld. CIT(A) for adjudicating afresh after providing the assessee adequate opportunity of being heard. The assessee is at liberty to file the petition for condonation ITA No.171/CTK/2025 3 of delay and the ld. CIT(A) shall after considering the same shall proceed to adjudicate the issues involved in this appeal on merits. 6. In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 15/07/2025. Sd/- (राजेश क ुमार) (RAJESH KUMAR) Sd/- (जाजज माथन) (GEORGE MATHAN) लेखा सदस्य/ ACCOUNTANT MEMBER न्यानयक सदस्य / JUDICIAL MEMBER ददनाांक Dated 15/07/2025 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// "