PURNA CHANDRA SARAB,KANDHAMAL V. ITO,WARD-1, CUTTACK

ITA 428/CTK/2024

AI Insights

The case involves an appeal by Purna Chandra Sarab, Shree Traders against the order of the CIT(A), NFAC, Delhi, which dismissed the assessee's appeal on the grounds of delay in filing. The assessee contended that the delay was due to unawareness of the assessment order passed by the Assessing Officer, which was communicated via email by the person handling tax matters. The Tribunal, considering the circumstances and the affidavit provided, decided to condone the delay and restore the case to the CIT(A) for a fresh decision on the merits.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 473622 (ITAT-CUTTACK)
• Duration Of Justice: 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-11-2024
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Next Hearing Date: 11-11-2024
• Assessment Year: 2015-2016
• Appeal Filed On: 18-10-2024
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: S.C.MOHANTY
• Assessee Lawyers: A. MOHAN RAO

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE MANISH AGARWAL Purna Chandra Sarab, Shree Traders, Bazar Sahi Tikabali, Badimunda, B.O.Landa, Kandhamal PAN/GIR No. (Appellant Per Bench This is an CIT(A), NFAC, Delhi dated for the assessment year 2. Shri A.Mohan Rao, S.C.Mohanty, Sr. IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.428/CTK/2024 Assessment Year : 2015-16 Purna Chandra Sarab, Shree Traders, Bazar Sahi Tikabali, Badimunda, B.O.Landa, Vs. ITO, Ward-1, Cuttack No.BJVPS 4886 D (Appellant) .. ( Respondent Assessee by : Shri A. Mohan Rao, CA Revenue by : Shri S.C.Mohanty, Sr DR Date of Hearing : 11/11/20 Date of Pronouncement : 11/11/20 O R D E R This is an appeal filed by the assessee against the order of the ld CIT(A), NFAC, Delhi dated 21.8.2024 in Appeal No.NFAC/2014 essment year 2015-16. A.Mohan Rao, ld AR appeared for the assessee and Shri S.C.Mohanty, Sr. DR appeared for the revenue. P a g e 1 | 3 IN THE INCOME TAX APPELLATE TRIBUNAL, MEMBER , ACCOUNTANT MEMBER 1, Cuttack Respondent) A. Mohan Rao, CA S.C.Mohanty, Sr DR 2024 024 appeal filed by the assessee against the order of the ld /2014-15/10294929 the assessee and Shri ITA No.428/CTK/2024 Assessment Year : 2015-16 P a g e 2 | 3 3. It was submitted by ld AR that the ld CIT(A), NFAC has passed the order dismissing the appeal of the assessee on the ground of delay in filing appeal before him. It was the submission that as the assessee was not aware of the order of the Assessing Officer , the appeal could not be filed within the stipulated date. In this contention, ld AR has filed an affidavit from the authorized person dealing with income tax matter and prayed that the matter be restored to the file of the ld CIT(A) for fresh adjudication. Ld SR DR objected to the request of ld AR of the assessee. 4. We have considered the rival submissions and perused the affidavit filed before us. A perusal of the order of ld CIT(A) shows that as the assessee failed to produce any documentary evidence substantiating his claim for delay in filing the appeal, ld CIT(A) did not condone the delay and dismissed the appeal of the assessee. Now before us, ld AR has filed an application supported by affidavit that due to unaware of the assessment order being passed by the Assessing officer, which was sent in email.id of the assessee by the person handling in tax matter, the appeal could not be filed within date and there was a delay of 171 days in filing of appeal before the ld CIT(A). In the interest of justice, we condone the delay of 171 days in filing of appeal before the ld CIT(A) and restore the appeal to his file for fresh adjudication on merits after allowing reasonable opportunity of hearing to the assessee. ITA No.428/CTK/2024 Assessment Year : 2015-16 P a g e 3 | 3 5. In the result, appeal of the assessee stands partly allowed for statistical purposes. Order dictated and pronounced in the open court on 11/11/2024. Sd/- sd/- (Manish Agarwal) (George Mathan) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 11/11/2024 B.K.Parida, SPS (OS) Copy of the Order forwarded to : By order Sr.Pvt.Secretary ITAT, Cuttack 1. The Appellant : Purna Chandra Sarab, Shree Traders, Bazar Sahi Tikabali, Badimunda, B.O.Landa, Kandhamal 2. The Respondent: ITO, Ward-1, Cuttack 3. The CIT(A)- NFAC, Delhi 4. Pr.CIT, Cuttack 5. DR, ITAT, 6. Guard file. //True Copy// "