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Facts
The assessee, Hanumant Niketan Private Ltd., filed two appeals against separate CIT(A) orders for AY 2012-13 and 2013-14. Both appeals were delayed by 457 days, and the assessee sought condonation of delay by filing an application with an affidavit.
Held
The Tribunal condoned the delay in filing the appeals. However, noting the assessee's non-cooperation before the CIT(A), it restored the issues to the AO for fresh adjudication and imposed costs of Rs. 50,000 for one appeal and Rs. 25,000 for the other, payable to Legal Aid Services, with a condition that failure to pay would result in confirmation of the AO's orders.
Key Issues
Whether the delay in filing appeals before the Tribunal should be condoned, and what remedial action is appropriate for the assessee's non-cooperation during CIT(A) proceedings leading to a remand of the case.
Sections Cited
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Income Tax Appellate Tribunal, “B” BENCH, KOLKATA
Before: SHRI GEORGE MATHAN & SHRI SANJAY AWASTHI
O R D E R Per Bench : These two appeals filed by the assessee are against the separate orders, 27.07.2023 & 11.01.2024, passed by the CIT(A), National Faceless Appeal Centre (NFAC), Delhi for the assessment years 2012-2013 & 2013- 2014.
Shri Miraj D. Shah, AR appeared on behalf of the assessee. Shri Nicholas Murmu, Sr. DR appeared on behalf of the revenue.
Both appeals of the assessee are delayed by 457 days each. In this regard, the assessee has filed an application for condonation of delay in both the appeals along with affidavit stating sufficient reasons which are plausible reasons and not found to be false. Accordingly, the delay of 457 days each in filing both the appeals by the assessee is condoned and both appeals are disposed off accordingly.
4. At the outset, on perusal of the impugned order passed by the Id. CIT(A) at para 4 for the assessment year 2012-2013, shows that the ld. CIT(A) has issued notices to assessee but the assessee has not cooperated in the appellate proceedings. Similarly, the assessee has not responded to the notices issued by the ld. CIT(A) for A.Y.2013-2014 also. However, before us ld. AR requested that one more opportunity may be granted to the assessee so that the assessee would be able to produce all the required documents before the ld. CIT(A) to substantiate its both the cases before the AO. Accordingly, in the interest of justice, we restore the issues in both the appeals to the file of Id. AO for readjudicating the issues afresh after granting the assessee adequate opportunity of being heard. However, looking to the non-cooperation of the assessee during the course of appellate proceedings even after issuance of notices to the assessee by the ld. CIT(A), we impose a cost of Rs.50,000/-(Rupees Fifty Thousand only) in and Rs.25,000/-(Rupees Twentyfive Thousand only) in . The above respective amounts shall 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. AO 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. AO for both the assessment years under consideration shall stand confirmed.