आयकर अपील(cid:547)य अ(cid:876)धकरण Ûयायपीठ रायपुर म(cid:581)।

IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.204/RPR/2022 (cid:467)नधा(cid:91)रण वष (cid:91) / Assessment Year : 2009-10 Shree Shivam Ventures Ltd.

Santarabadi Station Road, Durg-491 001 (C.G.)

PAN: AAJCS3183J ........अपीलाथ(cid:568) / Appellant बनाम / V/s.

The Assistant Commissioner of Income Tax-2(1), Bhilai (C.G.)

……(cid:292)×यथ(cid:568) / Respondent Assessee by : Shri S.R. Rao, Advocate Revenue by : Shri S.L Anuragi, CIT-DR सुनवाई क(cid:551) तार(cid:547)ख / Date of Hearing : 23.07.2025 घोषणा क(cid:551) तार(cid:547)ख / Date of Pronouncement : 24.07.2025 आदेश / ORDER PER PARTHA SARATHI CHAUDHURY, JM:

This is a remand matter from the Hon’ble Jurisdictional High Court from appeal preferred by the assessee u/s. 260A of the Income Tax Act, 1961 (for short ‘the Act’).

2. That at the first round of appeal, the Tribunal had not condoned the delay of 161 days in filing of the appeal before it. The Hon’ble Jurisdictional High Court answering the substantial question of law in favour of the assessee, held that since sufficient cause has been shown by the assessee-appellant regarding the delay of 161 days in filing appeal before the Tribunal, therefore, such delay is condoned. The relevant paras are extracted as follows:

“5. We have heard learned counsels for parties, considered their rival submissions and also perused the record of the case with utmost care and circumspection.

6. Admittedly, there is a delay of 161 days in filing the appeal before the ITAT and for which the assessee/appellant has assigned the reason that the Commissioner of Income-Tax (Appeals) had dismissed the appeal vide its order dated 21.03.2022 and uploaded the order on ITBA portal about which the appellant was not aware and he came to know about this development while filing Tax Audit Report for assessement year 2022-23 and, therefore, he could not prefer an appeal right in time and as soon as the appellant came to know about the order, the appeal was preferred.

7. The Supreme Court vide its Order dated 31.01.2025 passed in the matter of Vidya Shankar Jaiswal (supra) while setting aside the order of this Court rejecting the appeal on the ground of delay, has held that the High Court ought to have adopted justice oriented and liberal approach by condoning the delay.

8. In view of above and also for the reason shown by the assessee/appellant herein coupled with the fact that though the application of the appellant was supported by the affidavit, but the Revenue did not file any counter-affidavit controverting the reason assigned by the assessee and, as such, the delay of 161 days occurred in filing the appeal remained uncontroverted and also for the reason that the assessee was not aware of order passed by the Commissioner of Income-Tax (Appeals) as it was only uploaded on ITBA portal, therefore, the sufficient cause has been show by the assessee/appellant for the delay of 161 days occurred in filing the appeal. Accordingly, the delay of 161 days occurred in filing the appeal deserves to be and is hereby condoned. The substantial question of law is answered accordingly.

9. The matter is remitted back to the ITAT for deciding the appeal on merits, in accordance with law, at the earliest.

10. The appeal stands allowed to the extent indicated hereinabove, leaving the parties to bear their own costs.”

3. In this case, the assessee has filed both legal grounds as well as grounds on merits. The Ld. Counsel for the assessee submitted that he would assail the legal ground first and if the said legal ground is answered affirmative, then the grounds on merits shall become academic only. The additional ground of appeal raised by the assessee is extracted as follows:

“In the facts and circumstances of the case and in law, the initiation of re-assessment proceedings is illegal and without jurisdicti