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Facts
The assessee filed an appeal against an ex-parte order passed by the CIT(A). The assessee's representative requested one more opportunity to present their case and provide necessary documents to the CIT(A). The Revenue's representative supported the lower authorities' orders.
Held
The Tribunal noted that the assessee had not cooperated in the appellate proceedings. However, considering the request for an opportunity to produce documents, the Tribunal restored the issues to the file of the CIT(A) for readjudication.
Key Issues
Whether the assessee should be granted another opportunity to present its case before the CIT(A) after an ex-parte order was passed.
Sections Cited
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Income Tax Appellate Tribunal, “CUTTACK” BENCH, CUTTACK
O R D E R PER PENCH: This is the appeal filed by the assessee against the order of ld. CIT (A), NFAC, in appeal no. ITBA/NFAC/S/250/2023-24/1057832091(1) for A.Y. 2017-18.
Shri Tarun Kumar Agarwalla, represented on behalf the assessee and Shri Nishanth Rao B represented on behalf of the Revenue.
It was the submission of the ld. AR that the impugned order passed by the ld. CIT(A) is an ex-parte order without giving sufficient opportunity of being heard to the assessee. It was also submitted that the assessee may be given one more opportunity to represent its case before the ld. CIT(A), so that the assessee could be able to provide the details to substantiate its case for the year under consideration before the ld. CIT(A).
A perusal of the impugned order passed by the Id. CIT(A) at para 4, shows that the assessee has not cooperated in the appellate proceedings. However, ld. AR before us requested for one more opportunity to produce the documents before the ld. CIT(A) to file all the details as required. In such circumstances, in the interest of justice, we restore the issues to the file of Id. CIT(A) for readjudicating the issues afresh after granting the assessee adequate opportunity of being heard, subject to a payment of cost of Rs.10,000/-(Rupees ten thousand only) shall be payable by the assessee to the Income Tax Bar Association, ITAT Campus, 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 costs within the prescribed period of sixty days from the date of this order, the order of the ld. CIT(A) shall stand confirmed.
In the result, appeal of the assessee is partly allowed for statistical purposes.
Order pronounced in the open court on 22.07.2025.