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Facts
The assessee failed to make necessary compliances before the AO and CIT(A). This failure was attributed to a search conducted on the assessee, which hindered their response to notices.
Held
The Tribunal, in the interest of justice and fair play, granted the assessee one more opportunity to represent their case before the AO, provided they cooperate and avoid adjournments.
Key Issues
Whether the assessee should be granted another opportunity to make compliances before the AO despite previous failures, especially considering a search operation.
Sections Cited
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Income Tax Appellate Tribunal, ‘A’ BENCH, BANGALORE
Before: SHRI WASEEM AHMED & SHRI KESHAV DUBEY
PER WASEEM AHMED, ACCOUNTANT MEMBER:
This is an appeal filed by the assessee against the order passed by the NFAC, Delhi vide order dated 28/04/2025 in DIN No. ITBA/NFAC/ S/250/2025-26/1075840032(1) for the assessment year 2020-21.
At the outset, the ld. Counsel for the assessee before us fairly admitted that the assessee failed to make necessary compliances in the proceedings carried out before the AO as well as before the ld. CIT(A). It was submitted by the ld. AR that the assessee was subject to search and, therefore, he could not respond to the notices issued by the revenue authorities for the year under consideration. The ld. AR before us has undertaken the responsibility for making the necessary compliances before the AO and accordingly, the ld. AR requested to set aside the issue to the file of the AO for fresh adjudication as per the provision of law.
On the other hand, the ld. DR vehemently submitted that the assessee has already been provided sufficient opportunities by the revenue authorities to represent its case but assessee failed to avail the same. However, the ld. DR left the issue at the discretion of the Bench.
We have heard the rival contentions of both the parties and perused the materials on record. Considering the undertaken given by the ld. Counsel for the assessee, we, in the interest of justice and fair play, are inclined to grant one more opportunity to the assessee to represent the case before the AO. It is needless to mention that the assessee shall co-operate during the proceedings and avoid unwarranted adjournment. Hence, the ground of appeal raised by the assessee is allowed for statistical purposes.