All Odisha State Bank Officers’ Cooperative Society Limited, IDCO Towers, Bhubaneswar Vs. DCIT, Circle-1(1), Bhubaneswar

Parties Involved

Facts Summary

This is an appeal filed by the assessee against the order of the ld CIT(A), NFAC, Delhi dated 10.5.2024 in Appeal No.NFAC/2013-2014 for the assessment year 2014-15. The appeal is time barred by 43 days. The assessee has filed condonation petition dated 14.8.2024 supported by affidavit, stating the reason that the assessee was ill and bed ridden from 10.7.2024 to 13.8.2024, the appeal could not be filed within the due date and, therefore, there was delay of 43 days. It is submitted that there was no malafide intention in delaying the appeal. At the time of hearing, ld AR of the assessee reiterated the submission stated in the petition and prayed for condoning the delay. After considering the petition, we are of the view that the reason given in the petition has not been found to be false, therefore, we condone the delay of 43 days and admit the appeal for hearing.…

Legal Issues

• 1. Whether the delay in filing the appeal can be condoned?
• 2. Whether the assessee was given adequate opportunities to produce evidence?

Judgment Outcome

Decided in favour of Assessee.

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