SURENDRANATH SAHU,S/O LATE DIBAKAR SAHU V. ITO, WARD -2, BERHAMPUR

ITA 196/CTK/2025

AI Insights

The case involves an appeal by Surendranath Sahu against the order of the Addl/JCIT(A), Udaipur, dated 17.1.2024, concerning the Assessment Year 2017-18. The appeal was initially delayed by 353 days due to the assessee's severe road accident and subsequent health issues, for which medical documentation was provided. The Tribunal found sufficient cause for the delay and admitted the appeal. During the hearing, it was noted that the CIT(A) had previously dismissed the appeal without adequate opportunity for the assessee to be heard. The Tribunal decided to set aside the CIT(A)'s order and remand the case for a fresh decision, instructing the CIT(A) to provide a fair hearing to the assessee.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 705566 (ITAT-CUTTACK)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-07-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Assessment Year: 2017-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: PRATEEK KR MISHRA
• Assessee Lawyers: RADHA KANTA SAHU
• Keywords: Set aside; Opportunity of being heard; Principle of natural justice

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE SHRI Surendranath Sahu, Fish Market Road, Chatrapur, Ganjam PAN/GIR No. BGCPS 7278 B (Appellant The present appeal is directed at the instance of assessee against the order of ld. Addl/JCIT(A), Bhubaneswar-1 /1 2. The appeal filed by the assessee is delayed by 353 days. The assessee has filed condonation petition that due to severe road accident on 22.12.2023 and other health issues, appeal could not be filed within the due date. In support of the illness, medical certificate and prescription have also been filed. It was submitted IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK ‘SMC’ BENCH, CUTTACK BEFORE SHRI DUVVURU RL REDDY, VICE PRESIDENT(KZ) ITA No.196/CTK/2025 Assessment Year : 2017-18 Surendranath Sahu, Fish Market Road, Chatrapur, Ganjam Vs. ITO, WARD-2. Berhmapur BGCPS 7278 B (Appellant) .. ( Respondent Assessee by : Shri Radha Kanta Sahu, Adv Revenue by : Shri Prateek kr Mishra, Sr. Date of Hearing : 02 /07/202 Date of Pronouncement : 02/07/202 O R D E R The present appeal is directed at the instance of assessee against Addl/JCIT(A), Udaipur dated 17.1.2024 in Appeal No. /1448/2019-20, passed for Assessment Year The appeal filed by the assessee is delayed by 353 days. The assessee has filed condonation petition supported by an affidavit stating that due to severe road accident on 22.12.2023 and other health issues, appeal could not be filed within the due date. In support of the illness, medical certificate and prescription have also been filed. It was submitted P a g e 1 | 4 IN THE INCOME TAX APPELLATE TRIBUNAL, RL REDDY, VICE PRESIDENT(KZ) 2. Berhmapur Respondent) , Adv Sr. DR /2025 /2025 The present appeal is directed at the instance of assessee against Appeal No.CIT(A), for Assessment Year. 2017-18. The appeal filed by the assessee is delayed by 353 days. The supported by an affidavit stating that due to severe road accident on 22.12.2023 and other health issues, the appeal could not be filed within the due date. In support of the illness, medical certificate and prescription have also been filed. It was submitted ITA No.196/CTK/2025 Assessment Year : 2017-18 P a g e 2 | 4 that it was in this backdrop that the appeal could not be filed within time. It was prayed to condone the delay. 3. After considering the rival parties and perusing the condonation petition, I am satisfied that the assessee was prevented by sufficient cause in not filing the appeal within time before the Tribunal. Hence, we condone the delay and admit the appeal for hearing. 4. 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. 5. On the other hand, ld Sr DR supported the orders of the lower authorities. 6. I have heard the rival contentions and perused the material available on record. A perusal of the impugned order at page 4 clearly shows that the ld CIT(A) has issued several notices to the assessee to represent the case. 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 proceedings, if the matter is restored back to the file of the ld ITA No.196/CTK/2025 Assessment Year : 2017-18 P a g e 3 | 4 CIT(A). Considering the facts and circumstances of the case, we are 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 his file 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 ld CIT(A), failing which the ld CIT(A) 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 7. 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 02 /07/2025 B.K.Parida, Sr. PS (OS) ITA No.196/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 : Tekchand Harilal, At/PO/PS: Jaleswar, Dist: Balasore 2. The Respondent : Income Tax officer, Ward-2, Balasore 3. The Addl/JCiIT(A), Panchkula 4. Pr.CIT- 5. DR, ITAT, Cuttack 6. Guard file. //True Copy// "