What did the Tribunal hold?

The Tribunal restored the appeal to the CIT(A) for one more opportunity to the assessee to present their case. This was done in the interest of natural justice, as the appeal was dismissed for non-prosecution.

The assessee's appeal was dismissed by the CIT(A) for non-prosecution, despite multiple opportunities. The assessee contended that the Assessing Officer made an ad-hoc addition without basis, and the CIT(A) did not decide on merits.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal for non-prosecution without deciding on merits, and if the assessee should be granted another opportunity to present their case.

Viable Infrastructure and… vs AO, National E-Assessment Centre… | ITAT Cuttack 2024

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

For Appellant: Shri Sandeep Kumar Jena, Adv

For Respondent: Shri Charan Dass, ld Sr DR

Hearing: 27/0Pronounced: 27/0

This is an appeal filed by the assessee aga This is an appeal filed by the assessee against the order of the ld inst the order of the ld CIT(A), NFAC, Delhi CIT(A), NFAC, Delhi dated 15.1.2024 in Appeal No. in Appeal No.NFAC/2017- 18/10020799, , for the assessment year 2018-19.

Shri Sandeep Kumar Jena, Sandeep Kumar Jena, ld AR appeared for appeared for the assessee. Shri Charan Dass, ld Sr DR , ld Sr DR represented on behalf of the revenue. represented on behalf of the revenue.

It was submitted by ld AR that s It was submitted by ld AR that since the assessee did not ince the assessee did not make any submission before the ld submission before the ld CIT(A), NFAC despite number of opportunities CIT(A), NFAC despite number of opportunities

P a g e 1 | 3 granted, the ld CIT(A), NFAC dismissed the appeal filed by the assessee. It was the submission that since the books of account is not rejected, the adhoc disallowance made is on the basis of suspicion alone. It was the submission that that the ld CIT(A) has not discussed the appeal on its own merits but has dismissed the appeal for want of prosecution. He prayed that if one more opportunity is given, the assessee would cooperate in the set aside proceedings.

In reply, ld Sr DR supported the order of the ld CIT(A).

We have considered the rival submissions. It is an admitted fact that despite number of opportunities granted by the ld CIT(A), NFAC, the assessee did not file any submissions for which, ld CIT(A), NFAC sustained the adhoc addition made by the Assessing officer. As per the grounds of appeal, it is the contention of the assessee that the Assessing officer has made adhoc addition of Rs.25,30,108/- @ 5% of the expenses without giving any basis. We find ld CIT(A), NFAC has dismissed the appeal on the ground of non-prosecution by the assessee and also the written submission in support of the grounds of appeal. Therefore, in the interest of natural justice, the issues in this appeal are restored back to the file of the ld CIT(A) with the direction to give one more opportunity to the assessee to substantiate his case and decide the issue as per facts and law.

P a g e 2 | 3

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

Order dictated and pronounced in the open court on 27/05/2024.

VIABLE INFRASTRUCTURE AND LOGISTICS PVT. LTD.,CUTTACK vs. AO, NATIONAL E-ASSESSMENT CENTRE, DELHI

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