SMT. MAYA DEVI,JHUNJHUNU vs. INCOME TAX OFFICER, WARD-1, JHUNJHUNU

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 adjournment application was received from Shri R.A.Verma, the authorized representative on behalf of the assessee stating that due to Covid-19 conditions and old age of the assessee, some more time is required to prepare the submissions and matter may be adjourned. Smt. Maya Devi, Jhunjhunu Vs. ITO, Jhunjhunu 3. 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 submitted that even before the Tribunal, the matter has been listed on couple of occasions, however, it has been adjourned and no hearing has happened. It was accordingly submitted that more than adequate opportunity has been provided by the ld. CIT(A) and the Tribunal and no purpose would be served in providing further opportunity to the assessee. 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 even before the Tribunal, the appeal was filed way back in November 2018 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 burdened 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 her arguments and contentions and we accordingly set aside the matter to the file of the ld. CIT(A) to examine the matter afresh after providing reasonable opportunity to the assessee. The assessee is also directed to appear before the ld. CIT(A) and file the Smt. Maya Devi, Jhunjhunu Vs. ITO, Jhunjhunu necessary information and documentation in support of her contentions, as so advised and ensure in timely completion of the proceedings.