CHILLS CHINA RAO,NABARANGPUR vs. INCOME TAX OFFICER,JEYPORE WARD, JEYPORE
Facts
The assessee filed an appeal against the order of the Ld. CIT(A). The assessee's authorized representative filed an adjournment letter due to illness. The adjournment letter was unsubstantiated, and consequently, rejected.
Held
The Tribunal noted that the assessee had been given multiple opportunities to represent their case before the lower authorities but failed to do so. However, in the interest of justice, the appeal was restored to the file of the CIT(A) for readjudication.
Key Issues
Whether the appeal should be allowed to be adjourned due to the representative's illness, and whether the assessee should be granted another opportunity to present their case before the CIT(A).
Sections Cited
Section 426/CTK/2025
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Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK
Before: SHRI GEORGE MATHAN & SHRI RAJESH KUMAR
आयकर अपीलीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK (THROUGH VIRTUAL HEARING) श्री जाजज माथन, न्याययक सदस्य एवं श्री राजेश कुमार, लेखा सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER आयकर अपील सं/ITA No.426/CTK/2025 (नििाारण वर्ा / Assessment Year : 2016-2017) Chilla China Rao Vs ITO, Jeypore Ward, Jeypore Telugu Street, Nabarangpur, 764059 PAN No. : ARRPR 9207 Q (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee by : None (Adjournment Application filed) राजस्व की ओर से /Revenue by : Shri Vijay Singh, Sr DR सुनवाई की तारीख / Date of Hearing : 26/09/2025 घोषणा की तारीख/Date of Pronouncement : 26/09/2025 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 11/03/2025 passed in Appeal No. NFAC/2015-16/10151453 for the assessment year 2016-2017. 2. None represented on behalf of the assessee. The ld. AR of the assessee has filed an adjournment letter mentioning as follows :-
2 ITA No.426/CTK/2025 3. The adjournment letter is unsubstantiated and consequently same stands rejected and the appeal is disposed off. 4. It was submitted by the ld. Sr. DR that the order of the ld. CIT(A) is an exparte order. It was the submission that the issues may be restored to the file of CIT(A) for granting the assessee opportunity to represent his case. 5. We have considered the submission of the ld. Sr. DR. We have also gone through the order of the ld. CIT(A). It is noticed that the assessee has been given four chances by the ld. CIT(A). The assessee has not represented before the ld. CIT(A). The CIT(A) has dismissed the appeal of the assessee for non-representation. A perusal of the order of the ld. AO also shows that the assessee has not provided the details before the AO even through the reminders have been sent. This clearly shows that there is a failure on the part of the assessee to represent its matter before both the authorities. However, in the interest of justice and so as to grant the assessee another opportunity of being heard, the issues in this appeal are restored to the file of the ld. CIT(A) for readjudication after granting the assessee adequate opportunity of being heard, subject to a cost of Rs.10,000/-(Rupees Ten Thousand only) payable by the assessee to the Income Tax Appellate Tribunal Bar Association, Secor-1, CDA, Cuttack, Odisha-7453014 within 60 days from the date of this order and production of the evidence of such payment shall be made within the specified time before the ld. CIT(A) at the time of hearing. If the assessee does not make the payment within in the stipulated time or in the respect of the specified amount, the order of the Ld.CIT(A) shall stand confirmed.
3 ITA No.426/CTK/2025 6. In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 26/09/2025. Sd/- Sd/- (राजेश कुमार) (जाजज माथन) (RAJESH KUMAR) (GEORGE MATHAN) लेखा सदस्य/ ACCOUNTANT MEMBER न्यानयक सदस्य / JUDICIAL MEMBER ददनाांक Dated 26/09/2025 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to : 1. अपीलार्थी / The Appellant- Chilla China Rao Telugu Street, Nabarangpur, 764059 2. प्रत्यर्थी / The Respondent- ITO, Jeypore Ward, Jeypore आयकर आयुक्त(अपील) / The CIT(A), 3. 4. आयकर आयुक्त / CIT 5. विभागीय प्रविविवि, आयकर अपीलीय अविकरण, कटक / DR, ITAT, आदेशािुसार/ BY ORDER, Cuttack 6. गार्ज फाईल / Guard file. सत्यापपत प्रयत //True Copy// (Assistant Registrar) आयकर अपीलीय अधिकरण, कटक/ITAT, Cuttack
