What did the Tribunal hold?

The tribunal restored the issues to the file of the CIT(A) for re-adjudication, granting the assessee an adequate opportunity of hearing. The CIT(A) was granted liberty to draw adverse inference if the assessee continued with a lackadaisical attitude.

The assessee's appeal was dismissed by the CIT(A) due to non-compliance. The assessee's counsel sought an adjournment before the ITAT, stating that relevant documents were unavailable. The tribunal noted the assessee's continued lackadaisical attitude.

What were the issues?

Whether the appeal should be dismissed due to non-compliance, or if the assessee should be granted another opportunity to present their case.

Gangadhar Behera, Bhubaneswar vs DCIT | ITAT Cuttack 2024

Income Tax Appellate Tribunal, “SMC” BENCH CUTTACK

Before: SHRI GEORGE MATHAN

Hearing: 11/03/2024Pronounced: 11/03/2024

O R D E R This is an appeal filed by the assessee against the order of the ld CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 08.11.2023, passed in DIN & Order No.ITBA/NFAC/S/250/2023- 24/1057813729 (1) for the assessment year 2016-2017.

Ld. AR has filed an adjournment letter mentioning that the relevant documents in connection with the aforesaid appeal are not available with the counsel of the assessee, therefore, it is not possible to conduct the hearing.

A perusal of the order of the ld. CIT(A), shows that ld. CIT(A) has dismissed the appeal of the assessee on account of non-compliance on the part of the assessee. This is evident from the decision portion of the order of the ld. CIT(A) in para 6 of his order. The lackadaisical attitude of the assessee had actually let the ld. CIT(A) to dismiss the appeal of the assessee. Even before the Tribunal, it is noticed that the lackadaisical

GANGADHAR BEHERA,BHUBANESWAR vs. DCIT, BHUBANESWAR

What did the Tribunal hold?

What were the facts?

What were the issues?

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