RABINDRA KUMAR BEHERA,JHUMPURA V. ITO, ITO WARD KEONJAR

ITA 192/CTK/2025

AI Insights

The case involves RK Petrol Pump, represented by Rabindra Kumar Behera, who appealed against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, New Delhi. The appeal was initially time-barred by 18 days due to the assessee's severe illness, supported by a doctor's affidavit. The tribunal condoned the delay and admitted the appeal for hearing. The primary contention was that the CIT(A) had dismissed the appeal without providing an adequate opportunity of hearing. The tribunal found merit in the assessee's argument and decided to set aside the CIT(A)'s order, remitting the case back to the Assessing Officer for a fresh hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 705428 (ITAT-CUTTACK)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-06-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Assessment Year: 2017-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: S.C.MOHANTY
• Assessee Lawyers: LALATENDU SAHU
• Keywords: Set aside; Opportunity of being heard; Principle of natural justice

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE SHRI Rabindra Kumar Behera, RK Petrol Pump, Jhumpura, Keonjhar PAN/GIR No. AISPB 9374 Q (Appellant The present appeal is directed at the instance of assessee against the order of ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NAFC), New Delhi No.CIT(A), Cuttack/10274/2019 2. The appeal is time barred by 18 days. The assessee has filed condonation petition supported with an affidavit was suffering from severe illness IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK SMC’ BENCH, CUTTACK BEFORE SHRI DUVVURU RL REDDY, VICE PRESIDENT(KZ) ITA No.192/CTK/2025 Assessment Year : 2017-18 Kumar Behera, RK Petrol Pump, Jhumpura, Vs. ITO, Ward, Keonjhar AISPB 9374 Q (Appellant) .. ( Respondent Assessee by : Shri Lalatendu Sahu, AR Revenue by : Shri S.C.Mohanty, Sr. DR Date of Hearing : 30 /06/202 Date of Pronouncement : 30/06/202 O R D E R The present appeal is directed at the instance of assessee against the order of ld. Commissioner of Income Tax (Appeals), National Faceless Centre (NAFC), New Delhi NFAC), Delhi dated 10.12.2024 CIT(A), Cuttack/10274/2019-20, passed for Assessment Year The appeal is time barred by 18 days. The assessee has filed condonation petition supported with an affidavit stating that the assessee was suffering from severe illness and under bed rest as per the advice of P a g e 1 | 4 IN THE INCOME TAX APPELLATE TRIBUNAL, RL REDDY, VICE PRESIDENT(KZ) ITO, Ward, Keonjhar Respondent) AR S.C.Mohanty, Sr. DR /2025 /2025 The present appeal is directed at the instance of assessee against the order of ld. Commissioner of Income Tax (Appeals), National Faceless 10.12.2024 in Appeal passed for Assessment Year 2017-18. The appeal is time barred by 18 days. The assessee has filed stating that the assessee under bed rest as per the advice of ITA No.192/CTK/2025 Assessment Year : 2017-18 P a g e 2 | 4 the doctor. To support the illness, the assessee has also filed certificate from a doctor, which is placed on record. It is stated that it is due to illness of the appellant, the appeal could not be filed within the due date. Furthermore, ld AR submitted that it is an exparte order and the assessee was not aware of the passing of order passed by the ld CIT(A). Therefore, due to lack of knowledge about passing of the order, the delay has occurred in filing the appeal. Ld Sr DR did not seriously object to the condonation petition. Accordingly, I condone the delay of 18 days and admit the appeal for hearing. 3. At the time of hearing, ld. Counsel for the assessee stated that the ld CIT(A) has dismissed the appeal without giving adequate opportunity of hearing to the assessee. He prayed before the Bench that the impugned order be set aside and remitted back to the file of ld. CIT(Appeals) for deciding it afresh. 4. On the other hand, ld Sr DR supported the orders of the lower authorities. 5. I have heard the rival contentions and perused the material available on record. A perusal of the impugned order clearly shows that as there was no response to the notices to substantiate the claim with documentary evidences and submissions, ld CIT(A) confirmed the addition made by the AO. Before me, ld AR undertakes that the assessee will cooperate the ITA No.192/CTK/2025 Assessment Year : 2017-18 P a g e 3 | 4 proceedings, if the matter is restored back to the file of the Assessing Officer as the assessment has been passed u/s.144 of the Act Considering the facts and circumstances of the case, I am inclined to set aside the order passed by the ld. CIT(Appeals) in order to meet the principle of natural justice, and remit the matter back to the file of the Assessing officer 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 AO, failing which the AO 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 6. In the result, appeal of the assessee stands allowed for statistical purposes. Order dictated and pronounced in the open court on 30/06/2025. Sd/- (DUVVURU RL REDDY) VICE PRESIDENT Cuttack: Dated 30 /06/2025 B.K.Parida, Sr. PS (OS) ITA No.192/CTK/2025 Assessment Year : 2017-18 P a g e 4 | 4 Copy of the Order forwarded to : By order Asst.Registrar, Itat, cuttack 1. The Appellant : Rabindra Kumar Behera, RK Petrol Pump, Jhumpura, Keonjhar 2. The Respondent : ITO, Ward, Keonjhar 3. The CIT(A)-,NFAC, Delhi 4. Pr.CIT-Cuttack 5. DR, ITAT, Cuttack 6. Guard file. //True Copy// "