What did the Tribunal hold?

The Tribunal condoned the delay and set aside the impugned order. The matter was restored to the CIT(A) for fresh adjudication after providing the assessee with a reasonable opportunity to be heard.

The assessee's appeal was delayed by 42 days due to the pandemic. The assessee did not appear before the ITAT, and the Revenue requested dismissal. However, the Tribunal decided to grant another opportunity.

What were the issues?

Whether the assessee should be granted another opportunity for hearing despite negligence in attending appellate proceedings, considering principles of natural justice.

Dhanraksha Vincom (P) Ltd vs ITO | ITAT Kolkata 2021

Income Tax Appellate Tribunal, “B” BENCH, KOLKATA

Before: HON’BLE SHRI ABY T. VARKEY, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

For Respondent: Ms. Ranu Biswas, Addl. CIT-Ld. Sr. DR

आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2012-13 arises out of the order the Ld. Commissioner of Income Tax (Appeals)- 16, Kolkata [CIT(A)] dated 06.10.2017 in the matter of assessment framed by the Ld. AO u/s 143(3) of the Income Tax Act, 1961 on 23.03.2016. 2. As per revised Form-36, the appeal is delayed by 42 days. The condonation of delay has been sought by the assessee on the strength of condonation petition wherein it has been submitted that delay has occurred due to ongoing pandemic. Considering the contents of condonation petition and period of delay, the delay is condoned and the appeal is admitted for adjudication on merits.

At the time of hearing, none appeared for assessee. The Ld. Sr. DR pleaded for dismissal of the appeal on the ground that the assessee failed to appear before learned first appellate authority also.

After going through impugned order, though we concur with the submissions of Ld. Sr. DR that the assessee has remained negligent in attending the appellate proceedings, however, keeping in view the principles of natural justice, we deem it fit to provide another opportunity of hearing to the assessee. Therefore, the impugned order is set-aside and the matter is restored back to the file of Ld. CIT(A) for fresh adjudication after providing reasonable opportunity of hearing to the assessee. The assessee, in turn, is directed to substantiate its claim failing which Ld. CIT(A) shall be at liberty to adjudicate the issue by passing a speaking order on the basis of material on record.

The appeal stand allowed for statistical purposes.

Order pronounced on 11th November, 2021.

DHANRAKSHA VINCOM (P) LTD,KOLKATA vs. ITO, WARD-10(2), KOLKATA

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What were the facts?

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