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Facts
The assessee's appeal was dismissed by the Ld.CIT(A) without condoning the delay. The assessee requested that the delay be condoned and the matter restored to the AO for fresh adjudication. The Revenue supported the lower authorities' orders and suggested imposing costs if the matter was restored.
Held
The Tribunal restored the issues to the file of the AO for fresh adjudication after providing the assessee an adequate opportunity of being heard. A cost of Rs. 10,000/- was imposed on the assessee for non-cooperation during appellate proceedings.
Key Issues
Whether the appeal should be restored to the AO for fresh adjudication, and if so, whether costs should be imposed on the assessee.
Sections Cited
IT Act
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK
Before: SHRI GEORGE MATHAN & SHRI RAJESH KUMAR
(नििाारण वर्ा / Assessment Year : 2013-2014) M/s Mayurbhanj Sabaigrass Vs ITO, Ward-1, Baripada Processing and Multipurpose Marketing Coop. Society Ltd, At/Po : Betnoti, Dist: Mayurbhanj PAN No. : AACAM 1144 N (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee by : Shri B.R.Panda, AR राजस्व की ओर से /Revenue by : Shri Vijay Singh, Sr. DR सुनवाई की तारीख / Date of Hearing : 05/12/2025 घोषणा की तारीख/Date of Pronouncement : 05/12/2025 आदेश / O R D E R Per Bench : This is an appeal filed by the assessee against the order of the Ld.CIT(A), National Faceless Appeal Centre(NFAC), Delhi, dated 25.08.2025 for the assessment year 2013-2014.
It was submitted by the ld.AR that the ld. CIT(A) has dismissed the appeal of the assessee without condoning the delay. It was the prayer that delay may kindly be condoned and the matter may be restored to the file of the ld. AO to decide the issue involved in the appeal afresh so that the assessee could be able to produce all the evidence to substantiate its claim.
In reply, ld Sr.DR vehemently supported the orders of the Assessing Officer and ld. CIT(A). It was the submission that if the issue is to be restored to the file of ld. AO, then a cost should be imposed.
4. We have considered the rival submissions. As it is noticed from the orders of the authorities below that the assessee could not substantiate its claim by providing relevant documents. Even the assessee was also failed to produce the evidences as required by the ld. CIT(A) and in absence of the same, the ld. CIT(A) has dismissed the appeal of the assessee. This being so, in the interest of justice, we restore the issues in the appeal to the file of ld. AO for adjudicating afresh after providing the assessee adequate opportunity of being heard. However, looking to the non- cooperation of the assessee during the course of appellate proceedings even after issuance of notices to the assessee by the ld. CIT(A), we impose a cost of Rs.10,000/-(Rupees Ten Thousand only) on the assessee to be payable to the Income Tax Appellate Tribunal Bar Association, Sector-1, CDA, Cuttack-753014, within sixty days from the date of this order and receipt of the same would be produced before the AO at the first hearing. Should the assessee not pay the abovementioned costs within the prescribed period of sixty days from the date of this order, the order of the ld. CIT(A) shall stand confirmed.