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Facts
The assessee filed three appeals against separate orders of the CIT(A) for assessment years 2016-17, 2017-18, and 2018-19. The appeals were filed with considerable delays, for which condonation applications were submitted with affidavits citing sufficient reasons. The assessee had failed to substantiate its claims with relevant documents before the lower authorities.
Held
The Tribunal condoned the delays in filing the appeals after finding the reasons sufficient. The appeals were restored to the file of the AO for fresh adjudication, ensuring the assessee is given an adequate opportunity to be heard and produce evidence.
Key Issues
Condonation of delay in filing appeals and restoration of issues to the Assessing Officer for fresh adjudication.
Sections Cited
Section 254 of the Income Tax Act, 1961
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Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK
Before: SHRI GEORGE MATHAN & SHRI RAJESH KUMAR
O R D E R Per Bench : These are the appeals filed by the assessee against the separate orders of the Ld.CIT(A), National Faceless Appeal Centre(NFAC), Delhi, dated 09.12.2024, 21.06.2024, 19.06.2025 for the assessment years 2016-17, 2017-18, 2018-19. 2. Out of the above three appeals, for A.Y.2016-2017 is delayed by 228 days in filing the appeal before the Tribunal.
is delayed by 408 days in filing the appeal before the Tribunal.
43 days in filing the appeal before the Tribunal. In this regard, the assessee has filed condonation application along with affidavit in the three appeals for condonation of respective delays stating therein sufficient reasons, which are not found to be false. Accordingly, the respective delay in all the three 549&550/CTK/2025 appeals of the assessee are condoned and appeals are admitted for hearing.
It was submitted by the ld.AR that the ld. CIT(A) has dismissed all the appeals of the assessee ex-parte. It was the prayer that the matter may be restored to the file of the ld. AO to decide the issue involved in the appeals 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.
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 appeals of the assessee. This being so, in the interest of justice, we restore the issues in these appeals 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) each 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