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Facts
The assessee filed an appeal against a CIT(A) order for AY 2017-2018 but failed to respond to notices from the CIT(A) and did not cooperate with the Assessing Officer during assessment proceedings.
Held
Considering the assessee's non-cooperation, the tribunal restored the issues to the Assessing Officer for fresh readjudication. This is contingent on the assessee paying Rs. 25,000/- to the Bihar State Legal Aid Services Authority within 60 days and actively cooperating with the AO, failing which adverse inference may be drawn.
Key Issues
The key issue was the assessee's non-cooperation during assessment and appellate proceedings, leading to the question of whether the case should be remanded for fresh adjudication.
Sections Cited
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Income Tax Appellate Tribunal, “SMC BENCH”, PATNA
Before: न्यायिक सदस्य /
(नििाारण वर्ा / Assessment Year : 2017-2018) Paramhans Kumar Singh, Vs ITO Ward-2(2), Chappra Dahiwan Tola, Chhapra, Bihar-841301 PAN No. :CCZPS 3720 E (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की ओर से /Assessee by : None राजस्व की ओर से /Revenue by : Shri Ashwani Kumar, Sr.DR सुनवाई की तारीख / Date of Hearing : 18/06/2025 घोषणा की तारीख/Date of Pronouncement : 18/06/2025 आदेश / O R D E R This is an appeal filed by the assessee against the order of the Id. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 03.01.2025 for the assessment year 2017-2018.
None appeared on behalf of the assessee and Shri Ashwani Kumar, ld.Sr. DR appeared on behalf of the revenue.
A perusal of the impugned order passed by the Id. CIT(A), shows that the notices were issued to the assessee, however, the assessee did not response to the same, neither any reply has been filed by the assessee.. Even the assessee has also not cooperated before the Assessing Officer in the assessment proceedings. Therefore, looking to the facts and circumstances of the and in the interest of justice, we restore the issues to the file of Id. AO for readjudication afresh, subject to a cost of Rs.25,000/-