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Facts
The assessee filed an appeal against the order of the ld. CIT(A) for AY 2018-2019. The ld. CIT(A) had set aside the assessment order for readjudication by the ld. Assessing Officer, citing the assessee's non-cooperation. Before the Tribunal, the assessee failed to appear for multiple hearings and did not rectify defects in the appeal filing, such as incorrect appeal fee head and incomplete details, despite a defect notice.
Held
The Tribunal dismissed the assessee's appeal ex-parte due to consistent non-appearance and failure to rectify the defects in the appeal filing. The Tribunal observed the assessee's recalcitrant behavior before the ld. Assessing Officer and upheld the ld. CIT(A)'s decision to restore the case for readjudication.
Key Issues
Whether the appeal filed by the assessee should be dismissed due to non-appearance during hearings and failure to rectify defects in the appeal filing.
Sections Cited
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Income Tax Appellate Tribunal, “SMC” BENCH KOLKATA
Before: SHRI GEORGE MATHAN
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 09.12.2024, passed for the assessment year 2018-2019.
None appeared on behalf of the assessee and Shri Mrinmay Basak, ld.Sr. DR appeared on behalf of the revenue.
The appeal has been filed by the assessee on 19.01.2025 and the appeal has been posted for hearing on multiple occasions i.e. on 07.05.2025, 04.06.2025 and today i.e. on 08.07.2025. None appeared on behalf of the assessee. Consequently, the appeal of the assessee is being disposed off ex-parte.
It was submitted by the ld. Sr. DR that the ld. CIT(A) has set aside the assessment order and restored the issue to the file of ld. Assessing Officer for readjudication, insofar as the assessee has been non- 2 cooperative before the ld. Assessing Officer. The ld. Sr. DR vehemently supported the order of the ld. CIT(A).
I have considered the rival submissions. Admittedly, a perusal of the order of the ld.CIT(A) clearly shows that the assessee has been absolutely recalcitrant before the Assessing Officer. Ld. CIT(A) has also considered this fact and restored the issue to the file of Assessing Officer for readjudication after granting the assessee adequate opportunity of being heard to substantiate his case. A perusal of the appeal folder also shows that there are defects in the appeal filed by the assessee, insofar as the appeal fees has been paid under incorrect head and the State & District in Column No.5 has not correctly been filled in. Defect notice has been issued on 09.11.2025 itself and served on the assessee. It is also noticed that the assessee has not replied to the same till today. This being so, the appeal of the assessee is rejected and the appeal is dismissed for non-rectification of defects.
In the result, appeal of the assessee is dismissed. Order dictated and pronounced in the open court on 08/07/2025. (जाजज माथन) (GEORGE MATHAN) न्यानयक सदस्य / JUDICIAL MEMBER कोलकाता Kolkata; ददनाांक Dated 08/07/2025 Prakash Kumar Mishra, Sr.P.S.