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Facts
The assessee filed an appeal against the order of the CIT(A). Neither the assessee nor the Revenue were represented. The assessee had not appeared before the lower authorities or the Tribunal.
Held
In the interest of justice, the assessee is granted one more opportunity. The issue is restored to the file of the AO, subject to the assessee paying a cost of Rs. 50,000 to the Legal Aid Services, High Court Patna, within sixty days. If the cost is not paid, the order of CIT(A) shall stand confirmed.
Key Issues
Whether the assessee should be granted another opportunity despite not appearing before any authority, and on what conditions?
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “PATNA” BENCH, PATNA
O R D E R
PER GEORGE MATHAN, JM:
This is an appeal filed by the assessee against the order of the ld. CIT (A), National Faceless Appeal Centre, Delhi [hereinafter referred as the learned CIT (A)] in appeal no. ITBA/NAFC/S/250/2023- 24/105470054(1).
None represented both on behalf of the assessee and Revenue.
A perusal of the impugned order passed by the ld. lower authorities, shows that the assessee has neither appeared before the ld. CIT (A) nor before the ld. AO. He has not appeared before the Tribunal also. Since, the assessee despite providing sufficient opportunities of hearing before both the lower authorities, did not present himself in the proceedings, keeping this in mind and also treating this attitude against the principles
In the result, appeal of the assessee is partly allowed for statistical purposes.
Order pronounced in the open court on 18.06.2025.