NAKULA CHARAN BEHERA,BHADRAK V. .ITO, BHADRAK WARD, BHADRAK

ITA 500/CTK/2024

AI Insights

This case involves an appeal by Nakula Charan Behera against the order of the CIT(A), NFAC, Delhi, concerning the assessment year 2018-19. The appeal was initially time-barred by 220 days due to the assessee's health issues, specifically hepatitis affecting the liver and pancreas, which required hospitalization and prevented timely filing. The Tribunal found the reasons for the delay plausible and admitted the appeal for hearing. The primary contention was that the CIT(A) had dismissed the appeal without sufficient opportunity for the assessee to be heard, violating the principles of natural justice. The Assessing Officer had passed the assessment order under section 144 of the Income Tax Act due to non-compliance. The Tribunal decided to restore the matter to the Assessing Officer's file, emphasizing the need for a fair hearing.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 25980 (ITAT-CUTTACK)
• Duration Of Justice: 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-12-2024
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Assessment Year: 2018-2019
• Appeal Filed On: 29-11-2024
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: S.C.MOHANTY
• Keywords: Set aside; Principle of natural justice

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE MANISH AGARWAL Nakula Charan Behera, S/O. Mukunda Charan Behera, At/PO: Kuansh, Dist: Bhadrak. PAN/GIR No. (Appellant Per Bench This is an CIT(A), NFAC, Delhi dated 23.2.2024 18/10017314 for the 2. Shri P.K.Mishra S.C.Mohanty, Sr. 3. The appeal is time barred by 220 days. The assessee has filed condonation petition supported by affidavit stating the reasons that as the IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.500/CTK/2024 Assessment Year : 2018-19 Nakula Charan Behera, S/O. Mukunda Charan Behera, At/PO: Kuansh, Dist: Vs. ITO, Bhadrak Ward, Bhadrak No.AFDPB 7907 F (Appellant) .. ( Respondent Assessee by : Shri , Adv Revenue by : Shri S.C.Mohanty, Sr DR Date of Hearing : 11/12/20 Date of Pronouncement : 11/12/20 O R D E R This is an appeal filed by the assessee against the order of the ld CIT(A), NFAC, Delhi dated 23.2.2024 in Appeal No. for the assessment year 2018-19. P.K.Mishra, ld AR appeared for the assessee and Shri , Sr. DR appeared for the revenue. The appeal is time barred by 220 days. The assessee has filed petition supported by affidavit stating the reasons that as the P a g e 1 | 3 IN THE INCOME TAX APPELLATE TRIBUNAL, MEMBER , ACCOUNTANT MEMBER ITO, Bhadrak Ward, Respondent) DR 2024 024 appeal filed by the assessee against the order of the ld in Appeal No. NFAC/2017- the assessee and Shri The appeal is time barred by 220 days. The assessee has filed petition supported by affidavit stating the reasons that as the ITA No.500/CTK/2024 Assessment Year : 2018-19 P a g e 2 | 3 assessee was seriously suffering from hepatitis of liver and pancreas damage and under hospitalization, as a result, the assessee could not take necessary steps in filing the appeal within the due time which cause delay of 220 days. However, when he got medical relief, immediately took necessary steps to file the appeal. Accordingly, it was prayed to condone the delay in filing the appeal. After considering the submissions of both the parties and the condonation petition, we find the reasons stated in the petition plausible and condone the delay of 220 days and admit the appeal for hearing. 4. It was submitted by ld AR that the ld CIT(A) has dismissed the appeal of the assessee without providing sufficient effective opportunity of being heard to the assessee, as such the appeal order being passed on gross violation of principles of natural justice. It was also submitted that the Assessing Officer has passed the assessment order u/s.144 of the Act as there was no proper compliance before him. It was the prayer that the matter may be restored back to the file of the AO and the assessee undertakes to cooperate in the set aside proceedings. Ld Sr DR seriously objected to the request of ld AR of the assessee. 5. We have considered the rival submissions. A perusal of the facts in the present case shows that the ld CIT(A) has given three opportunities of hearing as is evident from the order at page 7. As there was no compliance to the notices, the ld CIT(A) was compelled to confirm the addition made by ITA No.500/CTK/2024 Assessment Year : 2018-19 P a g e 3 | 3 the Assessing Officer. It is also noticed that the assessment has been passed u/s.144 of the Act as there was no response from the side of the assessee. Before us ld AR undertakes that if the issue is restored back, the assessee will cooperate in set aside proceedings. In these circumstances, in the interest of justice, the issues in this appeal are restored to the file of the Assessing Officer to readjudicate the issue after providing adequate opportunity of hearing to the assessee. 6. In the result, appeal of the assessee stands partly allowed for statistical purposes. Order dictated and pronounced in the open court on 11/12/2024. Sd/- sd/- (Manish Agarwal) (George Mathan) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 11/12/2024 B.K.Parida, SPS (OS) Copy of the Order forwarded to : By order Sr.Pvt.Secretary ITAT, Cuttack 1. The Appellant : Nakula Charan Behera, S/O. Mukunda Charan Behera, At/PO: Kuansh, Dist: Bhadrak. 2. The respondent: ITO, Bhadrak Ward, Bhadrak 3. The CIT(A)- NFAC, Delhi 4. Pr.CIT, Cuttack 5. DR, ITAT, 6. Guard file. //True Copy// "