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Facts
The assessee's appeal for Assessment Year 2012-13 was dismissed by the CIT(A) because the assessee or its representative failed to pursue the matter during appellate proceedings and did not comply with notices issued. The assessee requested another opportunity to present its documents.
Held
The ITAT, considering the non-compliance but in the interest of justice, restored the issues to the file of the CIT(A) for fresh readjudication. The assessee was to be provided an adequate opportunity of being heard and was directed to cooperate positively in the proceedings.
Key Issues
Whether the CIT(A) was justified in dismissing the appeal due to non-compliance, and if the assessee should be granted a fresh opportunity to present its case before the CIT(A).
Sections Cited
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Income Tax Appellate Tribunal, “SMC” BENCH, KOLKATA
Before: SHRI GEORGE MATHAN
आदेश / O R D E R This is an appeal filed by the assessee against the order of ld. Addl./JCIT(A)-4, Mumbai, dated 27.02.2025 passed for Assessment Year 2012-13. 2. It was the submission of the ld. AR that due to certain unavoidable circumstances, the assessee or the representative of the assessee could not pursue the matter during the course of appellate proceedings resulting into dismissal of appeal of the assessee by the ld. CIT(A). It was submitted that if one more opportunity be given, the assessee would be able to provided all the required documents in regard to its claim before the ld. CIT(A).
2 ITANo.907/KOL/2025 3. In reply, ld. Sr. DR vehemently supported the orders of both the authorities below and submitted that the assessee has not complied with the notices issued by the ld. CIT(A) nor appeared before him. Thus, the ld. Sr.DR prayed for upholding the orders of the lower authorities.
I have considered the rival submissions. A perusal of the impugned order at page 3 in para 4.1 shows that the ld.CIT(A) has issued notices to the ld. CIT(A) on the different dates as mentioned in the table, however, the assessee was non-compliant before him. Looking to the facts and circumstances of the case and considering the prayer of the ld.AR of the assessee, in the interest of justice, I restore the issues involved in the present appeal to the file of the ld.CIT(A) for readjudication afresh after providing adequate opportunity of being heard to the assessee. The assessee is also directed to cooperate in the readjudication proceedings before the ld. CIT(A) positively.
In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open Court on 03.07.2025. Sd/- (जाजज माथन) (GEORGE MATHAN) न्यानयक सदस्य / JUDICIAL MEMBER कोलकाता Kolkata; ददनाांक Dated 03.07.2025 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to : 1. अपीलाथी / The Appellant- प्रत्यथी / The Respondent- 2. आयकर आयुक्त(अपील) / The CIT(A), 3. 4. आयकर आयुक्त / CIT