MILAN KUMAR SAHOO,KEONJHAR V. INCOME TAX OFFICER, KEONJHAR

ITA 397/CTK/2025

AI Insights

This case involves an appeal by Milan Kumar Sahoo against the order dated 13.11.2024 passed in Appeal No.CIT(A), Cuttack/10502/2019-20 for the assessment year 2017-2018. The appeal was initially barred by 160 days, but the delay was condoned based on a plausible affidavit provided by the assessee, which was not seriously objected to by the Senior Departmental Representative (DR). The primary issue was the absence of the assessee's representation and the lack of substantiation of claims with relevant documents during the lower proceedings. The Tribunal decided to remand the case back to the CIT(A) to allow the assessee another opportunity to present his case with the necessary documents.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 717427 (ITAT-CUTTACK)
• Duration Of Justice: 1 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-08-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2017-2018
• Appeal Filed On: 10-07-2025
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: VIJAY SINGH
• 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 (THROUGH VIRTUAL HEARING) श्री जाजज माथन, न्याययक सदस्य एवं श्री राजेश क ुमार, लेखा सदस्य क े समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER आयकर अपील सं/ITA No.397/CTK/2025 (नििाारण वर्ा / Assessment Year : 2017-2018) Milan Kumar Sahoo, Naranpur, Keonjhar, Odisha Vs ITO Keonjhar PAN No. :BPLPS 3631 G (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee by : None राजस्व की ओर से /Revenue by : Shri Vijay Singh, Sr.DR सुनवाई की तारीख / Date of Hearing : 13/08/2025 घोषणा की तारीख/Date of Pronouncement : 13/08/2025 आदेश / O R D E R Per Bench : This is an appeal filed by the assessee against the order dated 13.11.2024 passed in Appeal No.CIT(A), Cuttack/10502/2019-20 for the assessment year 2017-2018. 2. The appeal of the assessee is barred by 160 days. In this regard, the assessee has filed an application for condonation of delay supported with an affidavit 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 160 days in filing the present appeal by the assessee is condoned and the appeal is admitted for hearing. 3. None appeared on behalf of the assessee. Shri Vijay Singh, Sr. DR appeared on behalf of the revenue. Printed from counselvise.com ITA No.397/CTK/2025 2 4. As it is 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 on merits after providing the assessee adequate opportunity of being heard. The assessee shall cooperate in the readjudication proceeding before the ld. CIT(A) positively. 5. In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 13/08/2025. Sd/- (राजेश क ुमार) (RAJESH KUMAR) Sd/- (जाजज माथन) (GEORGE MATHAN) लेखा सदस्य/ ACCOUNTANT MEMBER न्यानयक सदस्य / JUDICIAL MEMBER ददनाांक Dated 13/08/2025 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. अपीलार्थी / The Appellant- 2. प्रत्यर्थी / 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// Printed from counselvise.com "