PRATIK SHAH, BHILAI,DURG V. INCOME TAX OFFICER, WARD-2(1), BHILAI, DURG

MA 4/RPR/2025

AI Insights

The case revolves around the dismissal of an appeal by the assessee, Pratik Shah, due to a delay in filing, which was not condoned by the Income Tax Appellate Tribunal initially. The Tribunal had relied on the judgment of the Hon'ble Jurisdictional High Court, which also did not condone the delay. However, the Supreme Court later reversed this decision, emphasizing a justice-oriented and liberal approach towards condoning delays in filing appeals. Following this precedent, the Tribunal recalled its earlier decision and allowed the appeal to be heard on its merits.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 36083 (ITAT-RAIPUR)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-03-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2017-2018
• Other Referred Cases: Vidya Shankar Jaiswal Vs. the Income Tax Officer, Ward-2, Ambikapur, M/s BPS Infrastructure Vs. ITO, Ward-1(3), Raipur
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PRIYANKA PATEL
• Assessee Lawyers: S.R. RAO; HONBLE APEX COURT; THEREFORE
• Keywords: Condonation of delay; Set aside

Judgement Text

"आयकर अपीलȣय अͬधकरण, रायपुर Ûयायपीठ, रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR Įी रͪवश सूद, ÛयाǓयक सदèय एवं Įी अǽण खोड़ͪपया, लेखा सदèय क े सम¢ । BEFORE SHRI PARTHA SARATHI CHAUDHURY, JM & SHRI ARUN KHODPIA, AM Miscellaneous Application No. 04/RPR/2025 (Arising out of ITA No. 224/RPR/2024) (Assessment Year:2017-18) आदेश / O R D E R Per Arun Khodpia, AM: The captioned MA is filed by the assessee arising out of the order of this tribunal in ITA No. 224/RPR/2024 for the AY 2017-18 dated 25.10.2024, wherein the appeal of the assessee was dismissed as not maintainable on account of rejections of the assessee’s request for condonation of delay. 2. While passing the aforesaid order, the tribunal has placed reliance on the judgment of Hon’ble Jurisdictional High Court in the case of Vidya Shankar Jaiswal Vs. the Income Tax Officer, Ward-2, Ambikapur, Tax Case No. 86 of 2024, dated 12.04.2024, and M/s BPS Infrastructure Vs. ITO, Ward-1(3), Raipur, Tax Case No. 87 of 2024, dated 12.04.2024, wherein Hon’ble Pratik Shah, Qrtr. No. 52, R S S Market, Opp. Bank of India, Power House, Bhilai-490011,(C.G.) V s Income Tax Officer, Ward-2(1), Aayakar Bhawan, Civic Centre, Bhilai, 490006, C.G. PAN: CDGPS8516L (अपीलाथȸ/Appellant) . . (Ĥ×यथȸ / Respondent) Ǔनधा[ǐरती कȧ ओर से /Assessee by : Shri S. R. Rao, Adv. राजèव कȧ ओर से /Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई कȧ तारȣख/ Date of Hearing : 21.03.2025 घोषणा कȧ तारȣख/Date of Pronouncement : 25.03.2025 2 Miscellaneous Application No. 04/RPR/2025 Pratik Shah Vs. ITO, Ward-2(1), Bhilai Jurisdictional High Court had dismissed the appeal of the assessee in absence of any justifiable and sufficient cause of delay preventing him to file the appeal within stipulated time frame. 3. In the present MA, Ld. AR, Shri S. R. Rao, representing the assessee, submitted that the order of Hon’ble Jurisdictional High Court in the case of Vidya Shankar Jaiswal Vs. the ITO (Supra) has been reversed by the Hon’ble Supreme Court, wherein the Hon’ble Apex Court had observed as under: 3. An appeal was preferred by the appellant before the Income Tax Appellate Tribunal, Raipur Bench, wherein there was a delay of 166 days. The Tribunal declined to condone the delay. An appeal was preferred against the said order by the appellant before the High Court and has been dismissed. Even the appeal 4. In our view, both the Tribunal and the High Court ought to have adopted a justice- oriented and liberal approach by condoning the delay of 166 days. 5. Therefore, we set aside both the impugned orders by condoning the delay in preferring the appeal bearing ITA No. 351/RPR/2023. 4. Based on the aforesaid judgment of the Hon’ble Apex Court, it was the prayer by Ld. AR that since the order of the Hon’ble Jurisdictional High court the ratio of which was the basis for the tribunal to reject the petition of the assessee for the condonation of delay, which was later permitted by the Hon’ble Apex Court with the guiding note to the Hon’ble High Court and the Tribunal, that they ought to have adopted a justice-oriented and liberal approach while dealing with the condonation of delay, therefore, in the present case, the 3 Miscellaneous Application No. 04/RPR/2025 Pratik Shah Vs. ITO, Ward-2(1), Bhilai assessee’s request to recall the matter found to be substantiated; accordingly, we found it appropriate to recall the impugned appeal of the assessee and to decide the same on its merits. 5. Ld. Sr. DR on the other hand representing the revenue did not object to the contention of the Ld. AR in support of recalling of the matter, as the same is in compliance with the directions of Hon’ble Apex Court in the case of Vidya Shankar Jaiswal (supra). 6. We have considered the rival submissions, perused the material available on record, and the jurisprudence relied upon by the parties. Admittedly, the condonation of delay was not allowed by the tribunal in its order dated 25.10.2024 in ITA No. 224/RPR/2024, wherein the tribunal had placed its reliance on the order of Vidya Shankar Jaiswal (supra) passed by Hon’ble Jurisdictional High Court, denying the condonation of delay of the assessee; it was later decided in favor of the assessee by Hon’ble Apex Court, therefore, respectfully following the directions laid down by the Hon’ble High Court, we are of the considered view that the delay in the present case needs to be condoned, and, the appeal of the assessee dismissed in limine based on delay in filing of the appeal needs to be decided on merits. Accordingly, the matter is recalled, the registry is directed to issue notice to the parties concerned and fix the matter in regular course. 4 Miscellaneous Application No. 04/RPR/2025 Pratik Shah Vs. ITO, Ward-2(1), Bhilai 7. In result, Miscellaneous Application filed by the assessee is allowed in terms of our aforesaid observations. Order pronounced in the open court on 25/03/2025. Sd/- (PARTHA SARATHI CHAUDHURY) Sd/- (ARUN KHODPIA) Ɋाियक सद˟ / JUDICIAL MEMBER लेखा सद˟ / ACCOUNTANT MEMBER रायपुर/Raipur; िदनांक Dated 25/03/2025 Vaibhav Shrivastav आदेश की Ůितिलिप अŤेिषत/Copy of the Order forwarded to : आदेशानुसार/ BY ORDER, (Senior Private Secretary) आयकर अपीलीय अिधकरण, रायपुर/ITAT, Raipur 1. अपीलाथŎ / The Appellant- Pratik Shah 2. ŮȑथŎ / The Respondent- ITO, Ward-2(1), Bhilai 3. The Pr. CIT, Raipur (C.G.) 4. िवभागीय Ůितिनिध, आयकर अपीलीय अिधकरण, रायपुर/ DR, ITAT, Raipur 5. गाडŊ फाईल / Guard file. // सȑािपत Ůित True copy // "