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Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL,
Before: GIRISH AGRAWALWAL
IT(SS) A Nos.11 to 16 are IT(SS) A Nos.11 to 16 are filed by the assessee ag filed by the assessee against the order of the ld CIT(A) the ld CIT(A)-2, Bhubaneswar all dated 30.11.2022 30.11.2022 in Appeal Nos. Bhubaneswar- Bhubaneswar-2/10125/2012-13,Bhubaneswar-2/10368/2013 2/10368/2013-14, Bhubaneswar- Bhubaneswar-2/10591/2014-15,Bhubaneswar-2/1405/2015 2/1405/2015-16, Bhubaneswar- hubaneswar-2/10451/2016-17, Bhubaneswar-2/11247/2017 2/11247/2017-18 and ITA
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IT(ss)A No.11 to 16/CTK/2023 Assessment Years : 2013-14 to 2018- No.68 is filed by the assessee against the order of the ld CIT(A) dated 30.11.2022 for the assessment years 2011-12 to 2019-20, respectively.
Shri Bibekananda Mohanty, ld AR appeared for the assessee and Sri Saroj Kumar Mohapatra, ld CIT DR appeared for the revenue.
It was submitted by ld AR that in all these appeals the ld CIT(A) has passed orders exparte without hearing the assessee. It was the submission that if one more opportunity is granted, the assessee would cooperate the ld CIT(A) for disposal of the appeals.
In reply, ld Sr DR submitted that several opportunities were afforded to the assessee but the assessee did not bother to respond the notices issued by ld CIT(A).
We have considered the rival submissions. The limited grievance of the assessee is against exparte disposal of the appeals by the ld CIT(A). It was the submission by the ld AR that proper opportunity of hearing was not granted to the assessee in hearing of the appeals. Perusal of the impugned orders shows that four opportunities have been granted to the assessee but in one occasion, the assessee has requested for adjournment and thereafter, there was no response from the side of the assessee nor any submission was furnished. Therefore, ld CIT(A) had no option but to decide the appeals on the basis of material on record. The only reason given by the ld CIT(A) in the impugned orders that the assessee has not filed any P a g e 2 | 4
IT(ss)A No.11 to 16/CTK/2023 Assessment Years : 2013-14 to 2018- reply in support of its appeals nor has it filed any documents to explain the unexplained investment, etc. Therefore, in the interest of justice, we are inclined to grant another opportunity to the assessee to represent his case before the ld CIT(A). Considering the non-compliance made by the assessee before the ld CIT(A), a cost of Rs.5000/- is being levied on the assessee in each of the assessment years under appeal. Subject to the assessee paying the cost of Rs.5,000/- in each appeal under the head “others” to be paid online and production of the receipts, the issues in these appeals are restored to the file of the CIT(A) for fresh adjudication. Consequently, we set aside the impugned orders of ld CIT(A) and restore the issues back to him for fresh adjudication after providing reasonable opportunity of being heard to the assessee. At the same time, we also direct the assessee to cooperate the ld CIT(A) in finalization of the appellate proceedings. With these observations, the appeals are restored back to the file of the ld CIT(A).
In the result, appeals of the assessee stand partly allowed for statistical purposes.
Order dictated and pronounced in the open court on 18/07/2023.