ODISHA COOPERATIVE TASSAR AND SILK FEDERATION LIMITED,BHUBANESWAR vs. DCIT CIRCLE 4(1), BHUBANESWAR

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ITA 162/CTK/2022Status: DisposedITAT Cuttack28 November 2023AY 2015-162 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the issues to the file of the CIT(A) to provide the assessee with an adequate opportunity of being heard. The CIT(A) can draw adverse inferences if the assessee continues to be negligent.

What were the facts?

The assessee filed an appeal against an ex-parte order passed by the CIT(A). The assessee had not responded to notices issued by the CIT(A), hindering the appellate authority from considering the assessee's arguments.

What were the issues?

Whether the ex-parte order passed by the CIT(A) was justified due to the assessee's non-compliance, and if the matter should be remanded for a fresh hearing.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK

Before: SHRI GEORGE MATHAN & SHRI GIRISH AGRAWAL

Hearing: 28/11/2023Pronounced: 28/11/2023

O R D E R Per Bench : This is an appeal filed by the assessee against the order of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 30.05.2022, passed in ITBA/NFAC/S/250/2022-23/1043689152(1), for the assessment year 2015-2016.

2.

Ld. Sr. DR submitted an adjournment application, however, looking to the facts of the case as also the impugned order is an exparte order, therefore, the Bench proceeded to dispose off the appeal of the assessee.

3.

At the time of hearing, it was noticed that a perusal of the order of the ld. CIT(A) shows that the assessee has not responded to various notice issued by the ld. CIT(A) and consequently the ld. CIT(A) has been handicapped in regard to the arguments of the assessee. This being so, in the interest of justice, the issues in this appeal are restored to the file of ld. CIT(A) after granting the assessee adequate opportunity of being heard. If the assessee continues to maintain its lackadaisical attitude, liberty is available with the ld. CIT(A) to draw adverse inference. 4. In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 28/11/2023.

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