THE ASKA CO OPERATIVE SUGAR INDUSTRIES LIMITED,ASKA V. THE DEPUTY COMMISSIONER OF INCOEM TAX DCIT ASMNT,BERHAMPUR, BERHAMPUR

ITA 253/CTK/2025

AI Insights

The case involves an appeal by Aska Cooperative Sugar Industries Limited against the order of the CIT(A), National Faceless Appeal Centre, Delhi, for the assessment year 2010-2011. The appeal was initially barred by 389 days, but the delay was condoned based on a plausible affidavit provided by the assessee. The main contention was that the CIT(A) had dismissed the appeal without providing a sufficient opportunity for the assessee to be heard. The Tribunal noted that the assessee had not substantiated its claims with relevant documents at the lower levels but granted a further opportunity to present its case before the AO, emphasizing the need for justice and fair hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 708616 (ITAT-CUTTACK)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-07-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Assessment Year: 2010-2011
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: ASHIM KUMAR CHAKRABORTY
• Assessee Lawyers: SUJIT KUMAR ACHARYA; SHRADHANJALI
• 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 श्री जाजज माथन, न्याययक सदस्य एवं श्री राजेश क ुमार, लेखा सदस्य क े समक्ष । (THROUGH VIRTUAL HEARING) BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER आयकर अपील सं/ITA No.253/CTK/2025 (नििाारण वर्ा / Assessment Year : 2010-2011) The Aska Cooperative Sugar Industries Limited, Naugam, Aska-761111 Vs DCIT, Assessment Berhampur PAN No. :AAAAT 5989 L (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee by : Shri Sujit Kumar Acharya & Shradhanjali Das, ARs राजस्व की ओर से /Revenue by : Shri Ashim Kumar Chakraborty, CIT-DR सुनवाई की तारीख / Date of Hearing : 15/07/2025 घोषणा की तारीख/Date of Pronouncement : 15/07/2025 आदेश / O R D E R Per Bench : This is an appeal filed by the assessee against the order of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 01.01.2024 for assessment year 2010-2011. 2. The appeal of the assessee is barred by 389 days. In this regard, the assessee has filed an application supported by an affidavit for condonation of delay stating therein sufficient reasons for delay, which are plausible and not found to be false. Ld. CIT-DR also did not raise any serious objection to condone the delay. Accordingly, delay of 389 days in filing the present appeal by the assessee is condoned and the appeal is admitted for hearing. ITA No.253/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 its claim. 4. In reply, ld CIT-DR vehemently supported the orders of the Assessing Officer and ld. CIT(A). 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.50,000/- (Rupees Fifty 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 ITA No.253/CTK/2025 3 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 15/07/2025. Sd/- (राजेश क ुमार) (RAJESH KUMAR) Sd/- (जाजज माथन) (GEORGE MATHAN) लेखा सदस्य/ ACCOUNTANT MEMBER न्यानयक सदस्य / JUDICIAL MEMBER ददनाांक Dated 15/07/2025 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. अपीलाथी / The Appellant- 2. प्रत्यथी / 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// "