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Facts
The assessee filed an appeal against the order of the Addl/JCIT(A)-1. The appeal was filed with a delay of 184 days, for which the assessee provided an affidavit with plausible reasons. The Revenue did not object to the condonation of delay. None appeared for the assessee, but the Sr. DR appeared for the Revenue. The assessee claimed inability to produce documents during assessment proceedings and did not comply with notices from CIT(A).
Held
The Tribunal condoned the delay of 184 days and admitted the appeal. The Tribunal noted that the assessee could not produce documents and did not comply with notices. In the interest of justice, the issues were restored to the AO for readjudication after granting the assessee an opportunity to be heard, subject to payment of costs.
Key Issues
Whether the appeal is barred by limitation and whether the matter should be restored to the AO for readjudication with cost.
Sections Cited
Sec. 254
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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)-1, Hyderabad order dated 14//11//2024 passed in Appeal No. CIT(A), Sambalpur/101722/2013-14 for the assessment year 2010-2011. 2. At the outset, it is found that the appeal of the assessee is barred by 184 days. In this regard, the assessee has filed an affidavit 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 184 days in filing the appeal by the assessee is condoned and the appeal of the assessee is admitted for hearing.
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 assessment order, it is found that the assessee has already shown his inability to produce the documents as required by the ld. AO during the course of assessment 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.AO for readjudication afresh after granting the assessee adequate opportunity of being heard, subject to a payment of cost of Rs.10,000/-(Rupees Ten 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. AO 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. AO in the readjudication proceedings, positively.