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Facts
The assessee filed two appeals against ex-parte orders passed by the Addl./JCIT(A) for assessment years 2017-18 and 2018-19, contending that they were not given sufficient opportunity to be heard. The assessee sought another chance to represent its case and provide details before the Ld. CIT(A).
Held
The Tribunal restored the issues for both appeals to the Ld. CIT(A) for fresh adjudication, granting the assessee an adequate opportunity of being heard. This is subject to the assessee paying a cost of Rs. 50,000/- for each appeal to Legal Aid Services within sixty days and cooperating with the readjudication proceedings.
Key Issues
Whether the ex-parte orders passed by the Ld. CIT(A) should be set aside to grant the assessee an adequate opportunity of being heard, despite previous non-cooperation in appellate proceedings.
Sections Cited
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Income Tax Appellate Tribunal, “SMC” BENCH, KOLKATA
Before: SHRI GEORGE MATHAN
आदेश / O R D E R These two appeals are filed by the assessee against the separate orders both dated 07.03.2025, passed by the addl./JCIT(A)-2, Vadodara, for the assessment years 2017-2018 & 2018-2019.
Shri Shyamlal Das Bandhopadhyay, AR, ld. AR appeared on behalf of the assessee and Shri S.B.Chakraborthy, ld. Sr. DR appeared on behalf of the revenue.
It was the submission of the ld. AR that the impugned order passed by the ld. CIT(A) in both the appeals is an ex-parte order without giving sufficient opportunity of being heard to the assessee. It was also submitted that the assessee may be given one more opportunity to represent its case before the ld.CIT(A), so that the assessee could be able to provide the 2 ITANo.925&926/KOL/2025 details to substantiate its case for the year under consideration before the ld.CIT(A).
In reply, Ld. Sr. DR supported the orders of the ld. CIT(A) and the ld. AO. It was the submission that restoring the matter to the file of ld. CIT(A) would be, in fact, giving the assessee a second round which should not be granted.
A perusal of impugned order passed by the Id. CIT(A) in both the years under consideration shows that the assessee has not cooperated in the appellate proceedings. However, ld. AR before us requested for one more opportunity to produce the documents before the ld.CIT(A) to file all the details as required. In such circumstances, in the interest of justice, we restore the issues in both the appeals to the file of Id. CIT(A) for readjudicating the issues afresh after granting the assessee adequate opportunity of being heard, subject to a payment of cost of Rs.50,000/- (Rupees Fifty Thousand only) each by the assessee to the Legal Aid Services, 3rd Floor of the Centenary Building, High Court, Calcutta-700001, within sixty days from the date of this order and receipt of the same would be produced before the ld. CIT(A) at the first hearing. The assessee is also directed to cooperate with the ld. CIT(A) in the readjudication proceedings, positively.