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Facts
The assessee filed an appeal against an order by the CIT(A) which had dismissed the appeal for non-representation. The assessee had requested time to furnish details of agricultural sales during assessment proceedings, but this was not considered. The CIT(A) confirmed additions without considering material facts and dismissed the appeal ex-parte.
Held
The Tribunal noted that the CIT(A) had provided multiple opportunities for the assessee to represent their case, but the assessee failed to comply with most notices. Despite this, the order was passed considering some details. The Tribunal decided to set aside the issue and restore it to the CIT(A) for fresh adjudication, directing the assessee to comply with notices.
Key Issues
Restoration of appeal to CIT(A) for fresh adjudication due to non-representation and non-compliance with notices.
Sections Cited
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Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK
Before: SHRI DUVVURU R.L. REDDY(KZ) & SHRI RAJESH KUMAR
आदेश / O R D E R Per Bench :
This is an filed by the assessee against the order passed by ld CIT(A), NFAC, Delhi dated 19.9.2024 in Appeal No.CIT(A), Bhubaneswar-1/14588/2019-20 for the assessment year 2017-18.
Vide petition dated 20.12.2025, ld AR has sought to adjourn the appeal due to health issue. As the matter can be decided, we reject the adjournment petition and proceed to dispose of the appeal.
The appeal is time barred by 357days. The assessee has filed condonation petition supported by an affidavit for condoning the delay stating sufficient reasons for condonation of delay, which are plausible and not found to be false. Ld.Sr. DR also did not raise any serious objection to condone the delay. Accordingly, the delay of 357 days in 2 आयकर अपील सं/ (�नधा�रण वष� / Asst Year:2017-18) filing the appeal by the assessee is condoned and the appeal of the assessee is admitted for hearing.
At the outset, ld AR of the assessee submitted that the ld CIT (A), NFAC has dismissed the appeal of the assessee for non-representation from the side of the assessee. It was the submission that during the assessment proceedings, the assessee requested the AO to give some time to furnish the details of agricultural sales but same was not considered. In regard to other additions, the ld CIT(A) has confirmed the addition without considering the material facts. Hence, it was his request that the matter may be restored to the file of the ld CIT(A) to readjudicate the issue after affording opportunity to the assessee to furnish the required details to substantiate the claim.
In reply, ld Sr DR submitted that despite giving multiple opportunities, the assessee has failed to comply with the notices except to first notice. Therefore, ld CIT(A) had no option but to consider the submission of the assessee and decided the appeal on merits.
We have considered the rival submissions and perused the record of the case. It is noticed that the ld CIT(A) has given four opportunities to the assessee to represent its case by filing relevant documents and details. However, except one notice, none of the notices were complied with. Therefore, ld CIT(A) passed the order exparte but by considering some of the details furnished by the assessee. Now, ld AR prayed to restore the matter and undertake to cooperate in the set aside proceedings by filing all the details and required evidence in support of the 3 आयकर अपील सं/ (�नधा�रण वष� / Asst Year:2017-18) claim. Considering the totality of the facts and circumstances of the case, we deem it fit and proper to set aside the issue and restore to the same to the file of the ld CIT(A) for fresh adjudication with the direction to the assessee to comply with the notices of ld CIT(A), failing which, ld CIT(A) is at liberty to draw adverse inference.
In the result, the appeal filed by the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 23/12/2025.