BHARTI JHA,AG COLONY KAUTILYA NAGAR vs. CIT(A),PATNA-3, CIT(A) PATNA
Facts
The assessee filed two appeals against separate orders of the CIT(A) for assessment years 2016-2017 and 2015-2016. The assessee did not appear, and while the revenue did not object to a readjudication, the assessee had shown non-compliance in previous proceedings.
Held
The Tribunal noted the assessee's non-compliance and failure to produce evidence before the CIT(A). In the interest of justice, the appeals were restored to the CIT(A) for readjudication on merits, with liberty granted to draw adverse inference if the assessee fails to appear in two hearings.
Key Issues
Whether the appeals should be allowed for readjudication on merits, considering the assessee's previous non-compliance and failure to produce evidence.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “SMC BENCH”, PATNA
Before: SHRI GEORGE MATHAN
These two appeals filed by the assessee against the separate orders of the Id. CIT(A), Patna-3, both dated 29.03.2025 for the assessment year 2016-2017 & 2015-2016. 2. None appeared on behalf of the assessee. Shri Ashwani Kumar, ld. Sr. DR appeared on behalf of the revenue.
Adjournment applications have been filed in both the cases seeking adjournment, however, looking to the facts of both the cases, the adjournment applications filed in both the appeals are rejected and both the appeals of the assessee are disposed off.
A perusal of the order of the ld. CIT(A) for both the years under consideration shows that there was non-compliance on the part of the assessee before the ld. CIT(A) during the appellate proceedings. A perusal of the grounds of appeal shows that the assessee has sought opportunity to substantiate its claim before the ld. CIT(A). In this regard, ld. Sr. DR has no objection if the issues are restored to the file of the ld. CIT(A) for readjudication on merits.
As it is noticed that the assessee has not produced the evidences as called for by the ld. CIT(A) in the course of appellate proceedings and also there was non-compliance on the part of the assessee, therefore, in the interest of justice, the issues in both the appeals are restored to the file of the ld. CIT(A) for readjudication on merits after providing adequate opportunity of being heard to the assessee. If the assessee does not represent for its appeals within two hearings that the ld. CIT(A) would give, liberty is granted to the ld. CIT(A) to draw adverse inference.
In the result, both appeals of the assessee are partly allowed for statistical purposes. Order dictated and pronounced in the open court on 04/08/2025. (GEORGE MATHAN) न्यानयक सदस्य / JUDICIAL MEMBER Kolkata; दिनाांक Dated 04/08/2025 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to :
Appellant 2. प्रत्यर्थी / The Respondent- 3. आयकर आयुक्त(अपील) / The CIT(A), आयकर आयुक्त / CIT 4. 5. विभागीय प्रविविवि, आयकर अपीलीय अविकरण, पटना / DR, ITAT, Patna 6. गार्ड फाईल / Guard file. आदेशािुसार/ BY ORDER, सत्यापपत प्रतत //// (
