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Income Tax Appellate Tribunal, HYDERABAD BENCHES “SMC”, HYDERABAD
Before: SHRI K. NARASIMHA CHARY
आदेश / ORDER Aggrieved by the order dated 20/03/2023 passed by the learned Commissioner of Income Tax (Appeals)-National Faceless Appeal Centre (NFAC), Delhi (“Ld. CIT(A)”), in the case of Ashok Jilakara (“the assessee”) for the assessment year 2011-12, assessee preferred this appeal. 2. At the outset, learned AR submitted that the assessee could not prosecute his case before the learned Assessing Officer on account of ignorance and before ethe learned CIT(A) since most of the time during the first appellate period was during the pandemic. He submitted that if an opportunity is granted, the assessee is prepared to appear before the learned Assessing Officer and prosecute his case diligently. An undertaking to that effect is filed by the learned AR on behalf of the assessee.
Per contra, learned DR submitted that sufficient opportunity was granted to the assessee by the authorities and since the assessee did not avail the same and not diligent in prosecution of his claim, no further opportunity could be granted.
I have gone through the record in the light of the submissions made on either side. It is a fact that pandemic intervened the period covered by the first appellate proceedings. Since an undertaking is filed on behalf of the assessee to the effect that the assessee would appear before the learned Assessing Officer and prosecute his claim diligently without seeking any adjournment, in the interest of justice, a final opportunity is granted to assessee to appear before the learned Assessing Officer and put-forth his case diligently. It is made clear that no further opportunity would be granted to the assessee, he shall co-operate with the authorities to get the matter disposed of on merits. Grounds are accordingly treated as allowed for statistical purposes. 5. In the result, appeal of assessee is treated as allowed for statistical purposes.