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Facts
The assessee filed an appeal against the order of the CIT(A), NFAC, Delhi, which dismissed the assessee's appeal for AY 2018-19 without providing a sufficient opportunity of being heard. The assessee's AR prayed for the matter to be restored to the CIT(A) for fresh adjudication to enable the submission of evidence.
Held
The Tribunal noted the assessee's non-cooperation in prior proceedings but, in the interest of justice and with no objection from the Sr. DR, restored the issues to the CIT(A) for fresh adjudication with adequate opportunity. This restoration was conditional on the assessee paying costs of Rs. 1,00,000/- to Legal Aid Services within sixty days, failing which the CIT(A)'s order would be confirmed. The assessee was also directed to cooperate.
Key Issues
Whether the CIT(A) was justified in dismissing the assessee's appeal without providing sufficient opportunity of being heard, and if the matter should be remanded for fresh adjudication.
Sections Cited
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Income Tax Appellate Tribunal, “A” BENCH, KOLKATA
Before: SHRI GEORGE MATHAN & SHRI SANJAY AWASTHI
O R D E R
Per George Mathan, JM :
This is an appeal filed by the assessee against the order dated 19.12.2024, passed by the CIT(A), National Faceless Appeal Centre (NFAC), Delhi, passed in DIN & Order No.ITBA/NFAC/S/250/2024- 25/1071354315(1), for the assessment year 2018-2019.
During the course of hearing, it was submitted by the ld. AR that the ld. CIT(A) has dismissed the appeal of the assessee without providing any sufficient opportunity of being heard to the assessee. It was the prayer that the matter may be restored to the file of ld. CIT(A) to decide the issue involved in the appeal afresh so that the assessee could be able to produce all the evidence to substantiate its claim. 3. In reply, ld CIT-DR vehemently supported the orders of the Assessing Officer and ld. CIT(A).
2 4. A perusal of the impugned order passed by the Id. CIT(A) and that of the order of Id. AO, shows that the assessee has not cooperated in the original assessment proceedings nor before the Id. CIT(A) in the appellate proceedings. Ld. AR before us requested for one more opportunity to produce the documents before the ld.CIT(A) to substantiate its claim, to which Id. Sr. DR has no objection. Considering the prayer of the Id. AR and in the interest of justice, we restore the issues 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.1,00,000/- (Rupees One Lakh only) to be payable 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. Should the assessee not pay the abovementioned costs within the prescribed period of sixty days from the date of this order, the order of the ld.CIT(A) shall stand confirmed. The assessee is also directed to cooperate with the ld.CIT(A) in the readjudication proceedings, positively 5. In the result, appeal of the assessee is partly allowed for statistical purposes. Order pronounced in the open court on 23/06/2025. (SANJAY AWASTHI) (GEORGE MATHAN) लेखा सदस्य/ ACCOUNTANT MEMBER न्यधनयक सदस्य / JUDICIAL MEMBER कोलकाता Kolkata; ददनाांक Dated 23/06/2025 Prakash Kumar Mishra, Sr.P.S.