S B CONSTRUCTION,ANGUL V. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), BHUBANESWAR

ITA 396/CTK/2025

AI Insights

This case involves an appeal by S B Construction against the order of the CIT(A), Bhubaneswar, which was passed without providing sufficient opportunity for the assessee to be heard. The appeal was initially barred by 132 days, but the delay was condoned based on a plausible affidavit provided by the assessee. The main contention was the lack of opportunity given to the assessee to present evidence and substantiate its claims during the earlier proceedings. The Senior Departmental Representative (DR) supported the decisions of the lower authorities, citing the non-cooperative attitude of the assessee. However, the Tribunal decided to restore the matter to the AO for fresh adjudication, emphasizing the need for a fair hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 717426 (ITAT-CUTTACK)
• Duration Of Justice: 1 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-08-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Assessment Year: 2017-2018
• Appeal Filed On: 10-07-2025
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: VIJAY SINGH
• Assessee Lawyers: P.R.MOHANTY
• Keywords: Condonation of delay; Opportunity of being heard

Judgement Text

" आयकर अपीलीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK (THROUGH VIRTUAL HEARING) श्री जाजज माथन, न्याययक सदस्य एवं श्री राजेश क ुमार, लेखा सदस्य क े समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER आयकर अपील सं/ITA No.396/CTK/2025 (नििाारण वर्ा / Assessment Year : 2017-2018) S B Construction Karadei, Bijigol, Talcher,Angul 759117 Vs DCIT, Circle-1(1), Bhubaneswar PAN No. : AAWFS 7521 A (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee by : Shri P.R.Mohanty, Advocate राजस्व की ओर से /Revenue by : Shri Vijay Singh, Sr. DR सुनवाई की तारीख / Date of Hearing : 13/08/2025 घोषणा की तारीख/Date of Pronouncement : 13/08/2025 आदेश / O R D E R Per Bench : This is an appeal filed by the assessee against the order dated 20/12/2024 passed in Appeal No.CIT(A),Bhubaneswar-2/10270/2019-20 for the assessment year 2017-2018. 2. The appeal of the assessee is barred by 132 days. In this regard, the assessee has filed an application for condonation of delay supported with an affidavit stating therein sufficient reasons for delay, which are plausible and not found to be false. Ld. Sr. DR also did not raise any serious objection to condone the delay. Accordingly, delay of 132 days in filing the present appeal by the assessee is condoned and the appeal is admitted for hearing. Printed from counselvise.com ITA No.396/CTK/2025 2 3. It was submitted by the ld AR that the ld. CIT(A) has dismissed the appeal of the assessee without providing any sufficient opportunity of being heard to the assessee. It was the prayer that the matter may be restored to the file of ld. AO to decide the issue involved in the appeal afresh so that the assessee could be able to produce all the evidence to substantiate his claim. 4. In reply, ld Sr. DR vehemently supported the orders of the Assessing Officer and ld. CIT(A). It was the submission that the assessee has not produced any evidence either before the ld. Assessing Officer or before the ld. CIT(A). It was the submission that looking to the non- cooperative attitude of the assessee, a reasonable cost deserves to be levied. 5. We have considered the rival submissions. As it is noticed from the orders of the authorities below that the assessee could not substantiate its claim by providing relevant documents neither before the ld. CIT(A) in appellate proceedings nor before the ld. AO in assessment proceedings. However, the ld. AR has made a request before the Bench that if the assessee is given one more opportunity to represent its case before the ld. AO, the assessee could be able to provide all the details before the ld. Assessing Officer to substantiate its claim. This being so, in the interest of justice, we grant the assessee one more opportunity to substantiate its claim before the ld. AO by restoring the issues in the appeal to the file of ld. AO for adjudicating afresh after providing the assessee adequate opportunity of being heard, subject to a payment of cost of Rs.5,000/- Printed from counselvise.com ITA No.396/CTK/2025 3 (Rupees Five Thousand only) shall be payable by the assessee to the Income Tax Bar Association, ITAT Campus, Sector-1, CDA, Cuttack- 753014, within sixty days from the date of this order and receipt of the same would be produced before the AO at the first hearing. Should the assessee not pay the abovementioned costs within the prescribed period of sixty days from the date of this order, the order of the ld. CIT(A) shall stand confirmed. The assessee shall cooperate in the readjudication proceeding before the AO positively. 6. In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 13/08/2025. Sd/- (राजेश क ुमार) (RAJESH KUMAR) Sd/- (जाजज माथन) (GEORGE MATHAN) लेखा सदस्य/ ACCOUNTANT MEMBER न्यानयक सदस्य / JUDICIAL MEMBER ददनाांक Dated 13/08/2025 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to : आदेशािुसार/ BY ORDER, (Assistant Registrar) आयकर अपीलीय अधिकरण, कटक/ITAT, Cuttack 1. अपीलार्थी / The Appellant- 2. प्रत्यर्थी / The Respondent- 3. आयकर आयुक्त(अपील) / The CIT(A), 4. आयकर आयुक्त / CIT 5. विभागीय प्रविविवि, आयकर अपीलीय अविकरण, कटक / DR, ITAT, Cuttack 6. गार्ज फाईल / Guard file. सत्यापपत प्रयत //True Copy// Printed from counselvise.com "