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Facts
The assessee's appeal was filed 182 days late, but the delay was condoned. The revenue's representative appeared, but no one appeared for the assessee. The revenue's counsel argued that proper opportunities were given and the lower authority's order should be upheld.
Held
The Tribunal noted that the assessee had shown inability to produce documents earlier and had not complied with notices from the CIT(A). Therefore, in the interest of justice, the appeal issues were restored to the CIT(A) for fresh adjudication after granting an opportunity of hearing, subject to payment of Rs. 2000/- cost to the Tribunal Bar Association.
Key Issues
Restoration of appeal to CIT(A) for readjudication due to non-compliance by assessee, subject to cost.
Sections Cited
IT Act
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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 : This is an appeal filed by the assessee against the Addl/JCIT(A)-3, Mumbai order dated 12/11/2024 passed in Appeal No. NFAC/2016- 177/10162899 for the assessment year 2017-2018. 2. At the outset, it is found that the appeal of the assessee is barred by 182 days. Looking to the facts and circumstances of the case, delay of 182 days in filing the appeal by the assessee is condoned and the appeal of the assessee is admitted for hearing. 3. None appeared on behalf of the assessee. Shri Vijay Singh, ld.Sr. DR appeared on behalf of the revenue.
Ld Sr DR submitted that proper opportunities were allowed and the assessee could not produce the documents as required by both the authorities below. It was submitted that the order passed by the ld. CIT(A) deserve to be upheld.
We have considered the submissions of the ld.Sr.DR. On perusal of the impugned order, it is found that the assessee has already shown his inability to produce the documents as required by the ld. CIT(A) during the course of appellate proceedings. A further perusal of the order of the ld. CIT(A), clearly shows that notices were issued to the assessee by the ld. CIT(A), however, no compliance has been made by the assessee. In view of the above, in the interest of justice, the issues in this appeal are restored to the file of the ld.CIT(A) for readjudication afresh after granting the assessee adequate opportunity of being heard, subject to a payment of cost of Rs.2000/-(Rupees Two Thousand only) payable to the Income Tax Appellate Tribunal Bar Association, Sector-1, CDA, Cuttack- 753014, Odisha, within sixty days from the date of this order and receipt of the same would be produced before the ld. CIT(A) at the first hearing. In the event of non-payment of the above cost within the above period, the order of the ld. CIT(A) would be confirmed. The assessee is also directed to cooperate with the ld. CIT(A) in the readjudication proceedings, positively.