HARIKISHAN AGARWAL, HUF,JAIPUR vs. ITO, WARD-5(2), JAIPUR

At the outset, we note that there is a delay in filing the present appeal by 88 days and after considering the affidavit placed on record, we find that there was reasonable cause for delay in filing the present appeal which is hereby condoned and the appeal is admitted for adjudication.

The hearing of the matter was scheduled for today through video conferencing in view of the ongoing Covid-19 pandemic situation prevailing in the country. None appeared on behalf of the assessee, however, an Hari Kishan Agarwal HUF, Jaipur Vs. ITO, Jaipur adjournment application was received from Shri Akhilesh Kumar Jain, the authorized representative on behalf of the assessee stating that due to Covid- 19 conditions and critical condition of his mother who is 86 years of age and being hospitalized, some more time is required to prepare the submissions and matter may be adjourned.

Per contra, the ld. DR drawn our reference to the order of ld. CIT(A) and submitted that on number of occasions, the assessee was provided reasonable opportunity by the ld. CIT(A) but the assessee has not been bothered either to respond or to appear before the ld. CIT(A). It was accordingly submitted that more than adequate opportunity has been provided by the ld. CIT(A). Further, she relied on the order of the lower authorities.

We have heard the rival submissions and purused the material available on record. We find that the matter has been listed for hearing on couple of occasions by the ld CIT(A) and thereafter, the matter has been adjourned from time to time and couldn’t be taken up for hearing for one reason or the other. We believe that the assessee cannot sit back and relax merely by filing its appeal and needs to be vigilant and responsive to attend to the notices issued by the appellate authorities and non-attending to the proceedings and responding to the notices cannot be encouraged as the same burdens and clogs the judicial system. At the same time, in the facts and circumstances of the present case where the matter has been decided ex- parte by the ld CIT(A) summarily without deciding on merits, no useful purpose would be served in adjourning the matter any further and in the interest of justice and fair play, we believe that the assessee deserves one more opportunity to put forth its arguments and contentions and we accordingly set aside the matter to the file of the ld. CIT(A) to examine the Hari Kishan Agarwal HUF, Jaipur Vs. ITO, Jaipur matter afresh after providing reasonable opportunity to the assessee. The assessee through its A/R is also directed to attend to the proceedings before the ld. CIT(A) and file the necessary information and documentation in support of its contentions, as so advised and ensure in timely completion of the proceedings.