REDTECH SOLUTIONS INDIA PVT LTD,CUTTACK V. .ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-2(1), CUTTACK, CUTTACK

ITA 418/CTK/2024

AI Insights

The case involves Red Tech Solution India Pvt Ltd., which appealed against the order of the ld JCIT(A)-11, Mumbai, concerning the assessment year 2015-16. The appeal was initially dismissed due to a delay in filing, attributed to the misplacement of the assessment order by the tax consultant. The tribunal considered the circumstances of the delay, including an affidavit from the tax consultant's law assistant, and decided to condone the delay and restore the matter for fresh adjudication.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 25998 (ITAT-CUTTACK)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-12-2024
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Laws Referred To: Income Tax Act
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: S.C.MOHANTY
• Assessee Lawyers: AMBIKA PRASAD MOHANTY
• Keywords: Period of limitation

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE MANISH AGARWAL Red Tech Solution India Pvt Ltd., Plot No.SCM 839/2, Sector Markat Nagar CDA, Cuttack PAN/GIR No. (Appellant Per Bench This is an Addl/JCTI(A)-11 Mumbai CIT(A),Cuttack/10011/2018 2. Shri Ambika Prasad Mohanty, Shri S.C.Mohanty 3. It was submitted by ld AR that the ld JCIT(A) dismissed the appeal without condoning the delay in filing the appeal. was the submission that the appeal before the ld CIT(A) was to be filed on IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.418/CTK/2024 Assessment Year : 2015-16 Red Tech Solution India Pvt Ltd., Plot No.SCM 839/2, Sector-9, Markat Nagar CDA, Cuttack Vs. ACIT, Circle-2(1), Cuttack (Appellant) .. ( Respondent Assessee by : Shri Ambika Prasad Mohanty, CA Revenue by : Shri S.C.Mohanty, Sr DR Date of Hearing : 17/12/20 Date of Pronouncement : 17/12/20 O R D E R This is an appeal filed by the assessee against the order of the ld 11 Mumbai dated 13.8.2024 in Appeal No. A),Cuttack/10011/2018-19 for the assessment year 2015 Ambika Prasad Mohanty, ld AR appeared for the assessee and S.C.Mohanty, Sr. DR appeared for the revenue. It was submitted by ld AR that the ld JCIT(A)-11, Mumbai has appeal without condoning the delay in filing the appeal. was the submission that the appeal before the ld CIT(A) was to be filed on P a g e 1 | 4 IN THE INCOME TAX APPELLATE TRIBUNAL, MEMBER , ACCOUNTANT MEMBER 2(1), Respondent) Ambika Prasad Mohanty, CAv Shri S.C.Mohanty, Sr DR 2024 024 the order of the ld in Appeal No. 2015-16. the assessee and 11, Mumbai has appeal without condoning the delay in filing the appeal. It was the submission that the appeal before the ld CIT(A) was to be filed on ITA No.418/CTK/2024 Assessment Year : 2015-16 P a g e 2 | 4 or before 4.1.2018, but as the tax consultant was occupied with urgent professional assignment and in process the assessment order was misplaced in the office of the tax consultant, the appeal was not filed within the due date. When the assessment order was traced in the office, the appeal was filed and consequently, there was delay of 107 days. It was the submission that there was sufficient cause in filing the appeal delay and the assessee would not gain anything by not filing the appeal. In support of this, an affidavit was filed by Sri Sanjib Ranjan Panda, Law Assistant of the Tax Consultant stating that had misplaced the assessment order. It was the prayer that the delay in filing of appeal before the ld CIT(A) be condoned and since the assessment was completed u/s.144/147 of the Act, the matter be restored to the file of the Assessing Officer for fresh adjudication. Ld AR also undertakes in the bar that the assessee would cooperate in the set aside proceedings. 4. In reply, ld Sr DR opposed the prayer of ld AR of the assessee. 5. We have considered the rival submissions. A perusal of the impugned order of ld JCIT(A)-11, Mumbai clearly shows that ld JCIT(A) has dismissed the appeal of the assessee without condoning the delay. The assessee has stated that due to misplacement of assessment order in the office of Tax consultant, the appeal could not be filed within the stipulated time period. The 107 days delay was not intentional or deliberate, as the delay was attributed due to misplacement of assessment order by the tax ITA No.418/CTK/2024 Assessment Year : 2015-16 P a g e 3 | 4 consultant. In support of this contention, an affidavit was filed by the concerned person who had misplaced the assessment order. The assessee’s representative emphasized that the assessee would be more vigilant in future compliance with notices from lower authorities and had a strong case on merit that deserved another opportunity for proper adjudication. In our opinion, when there is sufficient cause for not filing the appeal within the period of limitation, the delay has to be condoned irrespective of the duration/period. In view of the above, we are condoning the delay in filing the appeal before ld. CIT(A) belatedly and the appeal is admitted for adjudication by exercising the power u/s 253(5) of the Act and the issues in this appeal are restored to the file of the ld CIT(A) to decide afresh in accordance with law after giving a fair opportunity of hearing to the assessee and decide accordingly. 8. In the result, the appeal of the assessee stands partly allowed for statistical purposes. Order dictated and pronounced in the open court on 17/12/2024. Sd/- sd/- (Manish Agarwal) (George Mathan) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 17/12/2024 B.K.Parida, SPS (OS) ITA No.418/CTK/2024 Assessment Year : 2015-16 P a g e 4 | 4 Copy of the Order forwarded to : By order Sr.Pvt.Secretary 1. The appellant: Red Tech Solution India Pvt Ltd., Plot No.SCM 839/2, Sector-9, Markat Nagar CDA, Cuttack 2. The Respondent: ACIT, Circle-2(1), Cuttack 3. The Addl/JCIT(A)-11, Mumbai 4. Pr.CIT, Cuttack 5. DR, ITAT, 6. Guard file. //True Copy// "