ADARSH KUMAR AGRAWAL,KANTABANJI vs. ITO, BALANGIR

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ITA 197/CTK/2024Status: DisposedITAT Cuttack27 June 2024AY 2014-153 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal rejected the adjournment petition and admitted the appeal. Considering the interest of justice and to provide another opportunity, the appeal was restored to the CIT(A) for fresh consideration, with liberty to decide on merits if the assessee again fails to appear.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order. The assessee did not appear before the CIT(A) despite multiple opportunities, leading to the dismissal of their appeal. The assessee then filed a withdrawal petition citing health challenges.

What were the issues?

Whether the appeal should be dismissed due to the assessee's non-appearance before the CIT(A), or if a fresh opportunity should be granted for the assessee to represent their case.

Which sections of the Income-tax Act were involved?

Section 271(1)(c)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL,

Before: MANISH AGARWAL

For Respondent: Shri Charan Dass, Sr, Shri Charan Dass, Sr DR
Hearing: 27/0Pronounced: 27/0

O R D E R Per Bench This is an appeal filed by the assessee against the order of the ld This is an appeal filed by the assessee against the order of the ld This is an appeal filed by the assessee against the order of the ld CIT(A), NFAC, Delhi dated CIT(A), NFAC, Delhi dated 19.9.2023 in Appeal No. in Appeal No. NFAC/2013- 14/10135470 for the assessment year 2014-15.

2.

None represented on behalf of the assessee. However, an None represented on behalf of the assessee. However, an None represented on behalf of the assessee. However, an adjournment petition dated 25th June, 2024 is placed on record, wherein, adjournment petition dated 25 is placed on record, wherein, ld AR of the assessee AR of the assessee has requested to adjourn the appeal on the ground that has requested to adjourn the appeal on the ground that the appellant is facing significant health challenges. As the ld CIT(A) has the appellant is facing significant health challenges. As the ld CIT(A) has the appellant is facing significant health challenges. As the ld CIT(A) has disposed off the appeal without hearing the assessee, we reject the disposed off the appeal without hearing the assessee, we reject the disposed off the appeal without hearing the assessee, we reject the P a g e 1 | 3 adjournment petition and admit the appeal for hearing. Shri Charan Dass, ld Sr DR appeared for the revenue.

3.

We have heard ld Sr DR and perused the record of the case. A perusal of the impugned order shows that the ld CIT(A) has dismissed the appeal due to non-compliance of notices issued to the assessee. It is noticed that the ld CIT(A) has given four opportunities to the assessee, as is evident from the page 5 of the order, to represent his case with documentary evidences. As no compliance was made, the ld CIT(A) dismissed the appeal due to non-representation by the assessee. As the issue in the appeal relates to confirmation of penalty imposed u/s.271(1)(c), in the interest of justice and to give more opportunity to the assessee to represent his case, the issue in this appeal is restored to the file of the ld CIT(A) for fresh consideration after giving due opportunity of hearing to the assessee. If the assessee fails to appear in the set aside proceedings, liberty is also given to the ld CIT(A), to decide the appeal on merits as per law.

4.

In the result, appeal of the assessee stands partly allowed for statistical purposes. .

1.

Order dictated and pronounced in the open court on 27/06/2024. Sd/- sd/- (Manish Agarwal) (George Mathan) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 27/06/2024

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