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Facts
The assessee's appeals were delayed by 20 days, which was condoned. The assessee's representative argued that the CIT(A) dismissed appeals due to non-representation, and sought an opportunity to present documents. The Revenue contended that the CIT(A) had discussed issues on merits despite non-compliance.
Held
The Tribunal noted that the CIT(A) had provided multiple opportunities for representation and submission of documents, but the assessee failed to comply. Nevertheless, to provide a fair chance, the appeals were restored to the Assessing Officer for fresh adjudication after affording adequate opportunity, subject to a cost of Rs. 10,000/- per appeal.
Key Issues
Whether the appeals should be restored to the Assessing Officer for fresh adjudication, considering the assessee's non-representation before the CIT(A) and the subsequent dismissal of appeals.
Sections Cited
10(23C), 253
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Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK
Before: SHRI GEORGE MATHAN & SHRI RAJESH KUMAR
आदेश / O R D E R Per Bench : These are appeals filed by the assessee against the separate orders dated 31.7.2025 passed by CIT(A), NFAC, Delhi for the assessment years 202017-18, 2018-19 2019-20 & 2020-2021. 2. Shri P.K.Mishra, ld AR appeared for the assessee and Shri Ashim Kr. Chandraborty, ld CIT DR and Shri Vijaya Singh, ld Sr DR appeared for the revenue.
At the outset, it is found that the appeal of the assessee is delayed by 20 days. In this regard, the assessee has filed application for condonation of delay supported by affidavits 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 20 days in filing the appeal by the assessee is condoned and the appeal of the assessee is admitted for hearing.
It was submitted by ld AR that the ld CIT(A) has dismissed the appeals on the ground of non-representation before him with documentary evidences. It was the submission that one more opportunity be allowed to the assessee to furnish all the relevant documents in support of the claim. In reply, ld CIT DR submitted that the ld CIT(A) has discussed all the issues on merits although there was no compliance from the side of the assessee.
We have considered the rival submissions. A perusal of the orders of ld CIT(A) clearly shows that the ld CIT(A) has given seven opportunities as is evident from page 3 of the order and there was no compliance from the side of the assessee. However, the ld CIT(A) has discussed all the points in the impugned order. It was the submission of ld AR that as the assessee has not represented before the ld CIT(A), the relevant documents in regard to the claim were not furnished before the ld CIT(A). Therefore, in the interest of justice, the issues in these appeals are restored to the file of the ld AO for fresh adjudication after affording adequate opportunity of hearing to the assessee subject to cost of Rs.10,000/- each in the appeals filed by the assessee to paid to ITAT Bar Association, Cuttack and the receipt of the same be produced before the ld AO. Should the assessee not cooperate in the set aside