Tribunal Allows 178-Day Delay in Filing Appeal, Grants Assessee Liberty to Challenge Section 143(1) Intimation Decision.

The ITAT Cuttack condoned a 178-day delay in filing an appeal, allowing the proceedings to continue. The Tribunal acknowledged the assessee's claim for benefits under Section 11, initially denied in a Section 143(1) intimation. The assessee was granted permission to withdraw the current appeal and file a new appeal against the intimation. The appeal was dismissed as withdrawn, granting the assessee liberty to pursue further legal action against the intimation under Section 143(1).

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Issues:
- Condonation of delay in filing the appeal
- Grant of benefits under Section 11 of the Act
- Withdrawal of the present appeal and liberty to file appeal against the intimation u/s. 143(1) of the Act

Condonation of Delay:
The appeal before the Appellate Tribunal ITAT CUTTACK involved a delay of 178 days in filing the appeal, which the assessee sought to condone. The assessee submitted an application with an affidavit explaining the reasons for the delay, which the Senior DR did not object to. Considering the facts and reasons provided, the Tribunal decided to condone the delay and proceed with the appeal.

Grant of Benefits under Section 11:
The assessee claimed benefits under Section 11 of the Act, which were not initially granted in the intimation issued under Section 143(1). The assessee filed a rectification application under Section 154, which was rejected. Upon further appeal, the CIT(A) upheld the order under Section 154 without considering the claim of the assessee. The Tribunal noted that the assessee did not file an appeal against the intimation issued under Section 143(1) and granted liberty to withdraw the present appeal and file a necessary appeal against the intimation before the appropriate forum.

Withdrawal of Present Appeal and Liberty to File Appeal:
During the proceedings, the assessee sought permission to withdraw the present appeal and requested liberty to file an appeal against the intimation under Section 143(1) of the Act. The Senior DR had no objection to the withdrawal of the present appeal and stated that filing an appeal against the intimation was the liberty of the assessee. Consequently, the Tribunal dismissed the appeal as withdrawn and granted the assessee liberty to file the necessary appeal against the intimation under Section 143(1) before the appropriate forum.

In conclusion, the Tribunal allowed the condonation of delay, addressed the issue of benefits under Section 11, and permitted the assessee to withdraw the appeal and file a new appeal against the intimation under Section 143(1) of the Act. The appeal of the assessee was ultimately dismissed as withdrawn, providing the necessary liberty for further legal actions.

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