BADRI PRASAD RAM GOPAL DALL MILL,ALWAR vs. INCOME TAX OFFICER, ALWAR

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 has appeared on behalf of the assessee. However, an adjournment application was received by the Registry through email where the A/R of the assessee has sought adjournment in the matter stating that the assessee is contemplating to opt for Vivad Se Vishwas Scheme. M/s Badri Prasad Ram Gopal Dall Mill Vs. ITO, Alwar 3. The ld. DR drawn our reference to the order of ld. CIT(A) and submitted that on as many as four occasions, the assessee was provided reasonable opportunity by the ld. CIT(A) but the assessee has not even bothered to either respond or attend to the appellate proceedings. It was further submitted that there is nothing on record which shows that the assessee has moved an application seeking settlement of impugned dispute under the VSVS Scheme. It was accordingly submitted that more than adequate opportunity has been provided by the ld. CIT(A) and the matter has accordingly been decided by the ld CIT(A) and the same should therefore be confirmed.

We have heard the ld DR 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 has been adjourned from time to time. 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 not responding to the notices cannot be encouraged as the same burdened and clogs the judicial system. At the same time, we find that there is no finding recorded by the ld CIT(A) and the matter has been decided by the ld CIT(A) summarily without deciding on merits. Given that the assessee through its authorized representative has stated that it is contemplating filing an application under VIVAD SE VISHWAS SCHEME in the near future and thus intend to end this litigation though nothing has been brought on record to this effect, we find that no useful purpose would be served in granting further adjournment in the matter. At the same time, given that the matter has not been decided on merits, we deem it appropriate to remand the matter to the file of the ld CIT(A) to provide one more opportunity to the assessee, should the assessee wishes to avail of the same. This will not prejudice the right of the assessee M/s Badri Prasad Ram Gopal Dall Mill Vs. ITO, Alwar in availing of the aforesaid settlement scheme. Where the assessee so decides to opt for the scheme and has taken necessary steps as so specified therein, he can bring the same to the notice of the ld CIT(A) who shall then decide and take appropriate action as per law.

With the aforesaid directions, the matter is set-aside to the file of the ld CIT(A) who shall decide the same afresh after providing reasonable opportunity to the assessee.