Bhagaban Mohapatra Constructions and Engineers Pvt Ltd. vs. ACIT, Circle-1(1), Cuttack

Parties Involved

Facts Summary

The assessee, Bhagaban Mohapatra Constructions and Engineers Pvt Ltd., filed an appeal against the orders passed by the Commissioner of Income Tax (Appeals) for the assessment years 2013-14 and 2014-15. The assessee contended that the orders were passed ex parte without giving them a reasonable opportunity to be heard. The assessee also argued that the Commissioner of Income Tax (Appeals) did not consider the facts of the case and the issues under consideration. The Director of the appellant company was seriously ill and under medical treatment, which led to the delay in filing the appeals. The assessee filed a condonation petition supported by an affidavit stating the reasons for the delay.…

Legal Issues

• 1. Whether the delay in filing the appeals can be condoned?
• 2. Whether the orders passed by the Commissioner of Income Tax (Appeals) were passed ex parte and without considering the facts and issues?

Judgment Outcome

Decided in favour of Assessee.

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