SHRI SATENDRA KOUSHIK,JAIPUR vs. INCOME TAX OFFICER, WARD-2, JHUNJHUNU

The hearing of the matter was scheduled 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 wherein the assessee has sought adjournment in the matter. Sh. Satendra Koushik, Jhunjhunu Vs. ITO, Jhunjhunu 3. 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 either sought adjournment or has not attended to the appellate proceedings. 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 at the request of the AR and on the last date of hearing, none has attended. We believe that the assessee cannot sit back and relax merely by filing his 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, we find that the AO has disallowed a sum of Rs 3,37,500/- incurred by the assessee towards purchase of an immoveable property and further, a sum of Rs 68,080 has been brought to tax u/s 69C of the Act, however, there is no finding recorded by the ld CIT(A) in respect of both these matters and the matter has been decided by the ld CIT(A) summarily without deciding on merits. We therefore find that no useful purpose would be served in adjourning the matter any further. Iin the interest of justice and fair play, we however believe that the assessee deserves one more opportunity to put forth his 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/A/R is also directed to appear before the ld. CIT(A) and file the necessary information and documentation in support of his Sh. Satendra Koushik, Jhunjhunu Vs. ITO, Jhunjhunu contentions, as so advised and ensure in timely completion of the proceedings.