MEHERS HANDLOOM PRIVATE LIMITED,SONEPUR V. ACIT CENTRAL CIRCLE-1, BUBANESWAR

ITSSA 2/CTK/2024

AI Insights

Mehers Handloom Private Limited filed appeals against the orders of the CIT(A), Bhubaneswar, which were dismissed on the technical ground of delay in filing. The assessee argued that the delay was due to the illness of the counsel's wife, supported by medical certificates. The CIT DR opposed the condonation of delay, asserting that the assessee failed to provide a reasonable cause for the delay. The Tribunal found the reasons for the delay credible and not false, leading to the decision to condone the delay and restore the appeals for re-evaluation on their merits.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 40746 (ITAT-CUTTACK)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 07-01-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SAROJ KUMAR DUBEY
• Assessee Lawyers: BINOD KUMAR AGARWAL
• Keywords: Reasonable cause

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE MANISH AGARWAL Assessment Years: 2009 Mehers Handloom Private Limited, Bada Bazar, Sonepur PAN/GIR No.AADCM 9443 P (Appellant Per Bench These are of the ld CIT(A), Bhubaneswar Bhubaneswar-2/10809/2017 CIT(A), Bhubaneswar 2/10812/2017-18, Bhubaneswar-2/10814/2017 18, for the assessment years 2009 IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND MANISH AGARWAL, ACCOUNTANT MEMBER IT(ss)A Nos.01 to 06/CTK/2024 Assessment Years: 2009 -10 to 2014-15 ITA No.550/CTK/2024 Assessment year: 2015-16 Mehers Handloom Private Limited, Bada Bazar, Sonepur Vs. ACIT, Central Circle Bhavan, Bhubaneswar. AADCM 9443 P (Appellant) .. ( Respondent Assessee by : Shri Binod Kumar Agarwal, CA Revenue by : Shri Saroj Kumar Dubey, CIT Date of Hearing : 07/01/20 Date of Pronouncement : 07/01/20 O R D E R These are appeals filed by the assessee against the of the ld CIT(A), Bhubaneswar-2 all dated 26.10.2024 in Appeal No. 2/10809/2017-18, CIT(A), Bhubaneswar-2/10810/2017 CIT(A), Bhubaneswar-2/10811/2017-18, CIT(A), Bhubaneswar 18, CIT(A), Bhubaneswar-2/10813/2017 2/10814/2017-18, & CIT(A), Bhubaneswar essment years 2009-10 to 2015-16, respectively. P a g e 1 | 3 IN THE INCOME TAX APPELLATE TRIBUNAL, MEMBER , ACCOUNTANT MEMBER /CTK/2024 15 ACIT, Central Circle-1, Aayakar Bhavan, Bhubaneswar. Respondent) Binod Kumar Agarwal, CA : Shri Saroj Kumar Dubey, CIT DR 2025 025 filed by the assessee against the separate orders in Appeal No.CIT(A), 2/10810/2017-18, CIT(A), Bhubaneswar- 2/10813/2017-18, CIT(A), 18, & CIT(A), Bhubaneswar-2/10815/2017- 16, respectively. IT(ss)A N os.01 to 06/CTK/2024 Assessment Years: 2009 -10 to 2014-15 ITA No.550/CTK/2024 Assessment year: 2015-16 P a g e 2 | 3 2. Shri Binod Kumar Agarwal, ld AR appeared for the assessee and Shri Saroj Kumar Dubey, ld CIT DR appeared for the revenue. 3. It was submitted by ld AR that in all the above appeals, there was delay of 135 in filing of appeals before the ld CIT(A). The assessee had furnished the reasons for delay in filing the appeals but the contention of the assessee did not find favour by the ld CIT(A), therefore, the appeals were dismissed on the ground of delay in filing the appeals. It was the submission that even the ld CIT(A) has failed to appreciate various grounds of appeal including that no assessment is permissible in the absence of any incriminating material found during the course of search. It was his prayer that since the ld CIT(A) has not condoned the delay and dismissed the appeals on technical ground, the delay in filing of the appeals before the ld CIT(A) be condoned and the appeals be restored to the file of the ld CIT(A) to readjudicate the appeals on merits after affording reasonable opportunity of hearing to the assessee. 4. In reply, ld CIT DR opposed the prayer of ld AR of the assessee. It was his submission that the assessee has failed to furnish the reasonable cause/explanation for the delay in filing the appeals. 5. We have considered the rival submissions. A perusal of the impugned orders clearly show that the ld CIT(A) has dismissed the appeals on the technical ground for not condoning the delay observing that the assessee has not brought IT(ss)A N os.01 to 06/CTK/2024 Assessment Years: 2009 -10 to 2014-15 ITA No.550/CTK/2024 Assessment year: 2015-16 P a g e 3 | 3 sufficient cause for delay. It is evident from the evidences supported by medical certificates that the delay in filing of appeals was on account of the sickness of the wife of the assessee’s counsel, who was suffering from leukaemia. The reasons given by the assessee are not found to be false. Consequently, the delay in respect of filing of appeals before the ld CIT(A) is condoned and the issues are restored to the file of the ld CIT(A) for adjudication on merits after allowing reasonable opportunity of hearing to both the sides. 6. In the result, appeals of the assessee stand partly allowed for statistical purposes. Order dictated and pronounced in the open court on 07/01/2025. Sd/- sd/- (Manish Agarwal) (George Mathan) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 07/01/2025 B.K.Parida, SPS (OS) Copy of the Order forwarded to : By order Sr.Pvt.Secretary ITAT, Cuttack 1. The Appellant : Mehers Handloom Private Limited, Bada Bazar, Sonepur 2. The Respondent: ACIT, Central Circle-1, Aayakar Bhavan, Bhubaneswar 3. The CIT(A)-, Bhubaneswar-2 4. Pr.CIT, Bhubaneswar-2 5. DR, ITAT, 6. Guard file. //True Copy// "