MUKESH KUMAR RAY,JHARSUGUDA V. INCOME TAX OFFICE (ITO), ITO WARD NO. ONE

ITA 189/CTK/2025

AI Insights

The case involves an appeal by Mukesh Kumar Ray against the order of the CIT(A), Sambalpur, concerning the assessment year 2017-18. The appeal was initially time-barred by 322 days, attributed to the assessee's severe health conditions, including multiple chronic diseases. The Tribunal noted the absence of the assessee during the hearing but proceeded to decide the appeal after hearing the Senior Departmental Representative. The Tribunal's decision to allow the appeal for statistical purposes was based on the principles of natural justice, remitting the case back to the CIT(A) for a fresh hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 705565 (ITAT-CUTTACK)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-07-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Assessment Year: 2017-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: PRATEEK KR MISHRA
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE SHRI Mukesh Kumar Ray Road, Jharsuguda PAN/GIR No. AKJPR 2805 H (Appellant The present appeal is directed at the instance of assessee against the order of ld. CIT(A),Sambalpur/10151/2019 2. None appeared on behalf of the assessee when the matter was called for hearing. assessee, I proceed to decide the appeal after hearing ld Sr D.R. 3. The appeal is time barred by 322 days. The assessee condonation petition of the assessee, who was suffering from multiple chronic diseases including IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK ‘SMC’ BENCH, CUTTACK BEFORE SHRI DUVVURU RL REDDY, VICE PRESIDENT(KZ) ITA No.189/CTK/2025 Assessment Year : 2017-18 Kumar Ray, Sarbahal Road, Jharsuguda Vs. ITO, Income Tax officer, Jharsuguda AKJPR 2805 H (Appellant) .. ( Respondent Assessee by : None Revenue by : Shri Prateek kr Mishra, Sr. Date of Hearing : 02 /07/202 Date of Pronouncement : 02/07/202 O R D E R The present appeal is directed at the instance of assessee against the order of ld. Addl/JCIT(A)-4, Mumbai dated 19.2.2024 CIT(A),Sambalpur/10151/2019-20 passed for Assessment Year None appeared on behalf of the assessee when the matter was called for hearing. As the matter can be decided in the absence of the assessee, I proceed to decide the appeal after hearing ld Sr D.R. The appeal is time barred by 322 days. The assessee etition stating the reason that due to severe health condition of the assessee, who was suffering from multiple chronic diseases including P a g e 1 | 3 IN THE INCOME TAX APPELLATE TRIBUNAL, RL REDDY, VICE PRESIDENT(KZ) ITO, Income Tax officer, Respondent) Sr. DR /2025 /2025 The present appeal is directed at the instance of assessee against 19.2.2024 in Appeal No. passed for Assessment Year 2017-18. None appeared on behalf of the assessee when the matter was As the matter can be decided in the absence of the assessee, I proceed to decide the appeal after hearing ld Sr D.R. The appeal is time barred by 322 days. The assessee has filed stating the reason that due to severe health condition of the assessee, who was suffering from multiple chronic diseases including ITA No.189/CTK/2025 Assessment Year : 2017-18 P a g e 3 | 3 principle of natural justice, and remit the matter back to his file with a direction to provide one more opportunity of being heard to the assessee. At the same breath, I also hereby caution the assessee to promptly co- operate with the proceedings before the ld CIT(A), failing which the ld CIT(A) shall be at liberty to pass appropriate order in accordance with law and merits based on the materials available on the record. Thus, the grounds raised by the assessee are allowed for statistical purposes 7. In the result, appeal of the assessee stands allowed for statistical purposes. Order dictated and pronounced in the open court on 02/07/2025. SD/- (DUVVURU RL REDDY) VICE PRESIDENT Cuttack: Dated 02 /07/2025 B.K.Parida, Sr. PS (OS) Copy of the Order forwarded to : By order Asst.Registrar, Itat, cuttack 1. The Appellant : Mukesh Kumar Ray, Sarbahal Road, Jharsuguda 2. The Respondent : ITO, Income Tax officer, Jharsuguda 3. The Addl/JCIT(A)-4, Mumbai 4. Pr.CIT-Sambalpur 5. DR, ITAT, Cuttack 6. Guard file. //True Copy// "