Loading judgment…
Facts
The assessee filed appeals against the orders of the CIT(A) for AYs 2015-16 and 2016-17. Despite multiple opportunities granted before both the CIT(A) and the Tribunal, the assessee failed to appear, which was deemed a 'lackadaisical attitude' and 'delaying tactics' by the Tribunal.
Held
The Tribunal restored the appeals to the file of the CIT(A), granting one final opportunity. This restoration is conditional upon the assessee paying a cost of Rs. 10,000/- per appeal to the department within sixty days from the date of the order. Failure to pay this cost will result in the confirmation of the CIT(A)'s orders.
Key Issues
Whether the assessee, having repeatedly failed to appear despite multiple opportunities, should be granted further opportunity to represent their case, and if so, under what conditions.
Sections Cited
250
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “C” BENCH KOLKATA
Before: SHRI GEORGE MATHAN & SHRI RAKESH MISHRA
Present for: Appellant by : N o n e Respondent by : Shri Praveen Kishore, CIT, DR Date of Hearing : 25.02.2025 Date of Pronouncement : 25.02.2025 O R D E R Per Bench : These are two appeals filed by the assessee against the separate orders of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as “the Ld. CIT(A)”] vide order nos. ITBA/NFAC /S/250/2023-24/1060727007(1) & ITBA/NFAC/ S/250/2023-24/1060726680(1) dated 09.02.2024 passed u/s. 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for AYs 2015-16 and 2016-17.
None appeared on behalf of the assessee and Shri Praveen Kishore, CIT, DR appeared on behalf of the revenue.
The appeals have been filed by the assessee by hand on 09.04.2024. The first date of hearing has been intimated as 03.07.2024. The appeals have been posted for hearing on multiple times being 03.07.2024, & 761/Kol/2024 Passion Beverages P. ltd., AYs: 2015-16 & 2016-17 23.09.2024, 23.12.2024 and today being 25.02.2025. None appeared to represent these appeals on any of these dates. This clearly shows the lackadaisical attitude/approach of the assessee in so far as even before the Ld. CIT(A) though multiple opportunities have been granted, the assessee chose not to represent. However, after receipt of the order of the Ld. CIT(A) the assessee has found it within itself to file this appeal before the Tribunal within time. This is admittedly nothing but delaying tactics which is being followed by the assessee. Keeping this in mind and also treating this attitude against the principles of natural justice, we are of the view that assessee should be granted one more opportunity. This being so, the issues in these appeals are restored to the file of the Ld. CIT(A) subject to the assessee paying a cost of Rs.10,000/- per appeals to the department within sixty days from the date of this order. Should the assessee not pay the abovementioned cost of Rs. 10,000/- per appeal within the prescribed period of sixty days from the date of this order, the order of the Ld. CIT(A) shall stand confirmed.
In the result, both the appeals of the assessee are partly allowed for statistical purpose subject to above directions.