Harichandanpur LAMPS Vs ITO (ITAT Cuttack)
In the case of Harichandanpur LAMPS vs. ITO, the ITAT Cuttack addressed an appeal against a January 23, 2024 order from the CIT(A), National Faceless Appeal Centre (NFAC), Delhi, for the assessment year 2017-2018. Although the appeal was delayed by 69 days, the ITAT condoned this delay after finding no serious objection from the CIT-DR. The appeal was initially dismissed by the CIT(A) due to the assessee’s non-compliance and lack of documentary evidence to support their claims. Recognizing the need for fairness, the ITAT restored the appeal to the CIT(A) for readjudication, instructing that the assessee be given a proper opportunity to present their case. The ITAT’s decision is a partial allowance of the appeal, aimed at ensuring the issues are reviewed justly. Also Read: SC explains rules for condonation of delay and Principals of Condonation of delay
FULL TEXT OF THE ORDER OF ITAT CUTTACK
This is an appeal filed by the assessee against the order dated 23.01.2024, passed by the CIT(A), National Faceless Appeal Centre (NFAC), Delhi, passed in I.T.Appeal No.ITBA/NFAC/S/250/2023- 24/1060033460(1), for the assessment year 2017-2018.
2. None appeared on behalf of the assessee, however, the assessee has filed an adjournment application wherein the ground seeking adjournment is not acceptable, hence, we reject the adjournment
