DILIP KUMAR JENA,BHUBANESWAR vs. ACIT, NATIONAL FACELESS ASSESSMENT CENTRE, DELHI

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 13.03.2023, passed in ITBA/NFAC/S/250/2022-23/1050679153(1), for the assessment year 2016-2017. 2. At the time of hearing, specific question was asked to the assessee as to what has happened in the quantum proceedings. In this regard, ld. AR submitted that the quantum matter is still pending before the ld.CIT(A). It was then informed that when the quantum matter is still pending before the ld.CIT(A), the penalty matter cannot be disposed off till such time the quantum is disposed off. It was fairly agreed by both the sides that the issues could be restored to the file of ld.CIT(A) for re-adjudication after the adjudication in respect of the quantum assessment. It is also noticed that 2 the assessee has not cooperated in the appellate proceedings before the ld.CIT(A) and the ld.CIT(A) has dismissed the appeal of the assessee for non-representation also. This being so, we are of the view that the issues in this appeal must be restored to the file of ld. CIT(A) for readjudication after granting the assessee adequate opportunity of being heard and after the appeal in respect of assessment is also disposed off. Looking to the non-cooperative attitude of the assessee before the ld.CIT(A), we impose a cost of Rs.1000/- (Rupees One Thousand only) on the assessee and direct the assessee to produce a copy of the receipt before the ld.CIT(A) on the first date of hearing. Accordingly, in the interest of justice, the issues in this appeal are restored to the file of ld. CIT(A) for readjudication after granting the assessee adequate opportunity of being heard, subject to the assessee providing the receipt of payment of cost of Rs.1000/- under the head “others” on the first date of notice of hearing of the appeal for hearing by the ld.CIT(A). The cost is not liable to be appropriated towards any tax, cess or any levy for any assessment year. 3. In the result, appeal of the assessee stands partly allowed for statistical purposes. Order dictated and pronounced in the open court on 18/07/2023. (GIRISH AGRAWAL) (GEORGE MATHAN) ऱेखा सदस्य/ ACCOUNTANT MEMBER न्यानयक सदस्य / JUDICIAL MEMBER कटक Cuttack; ददनाांक Dated 18/07/2023 Prakash Kumar Mishra, Sr.P.S.