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Facts
The assessee's appeal was dismissed by the Ld. CIT(A) ex-parte due to non-appearance and non-filing of written submissions. The assessee contended that notices were delivered to an incorrect email address, preventing their participation. The revenue argued that the assessee had a non-compliance attitude and requested a cost imposition.
Held
The Tribunal noted the assessee's non-compliance both before the Assessing Officer and the CIT(A). While imposing a cost of Rs. 5000/- on the assessee, the Tribunal decided to grant one more opportunity to plead their case.
Key Issues
Whether the appeal of the assessee should be allowed to be re-adjudicated after providing an opportunity to present details and documents, considering the ex-parte dismissal by the CIT(A) due to non-compliance.
Sections Cited
147, 144B
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Income Tax Appellate Tribunal, RAJKOT BENCH, RAJKOT
Before: DR. ARJUN LAL SAINI, AM &
आदेश / O R D E R Dr. ARJUNLAL SAINI AM;
Captioned appeal filed by the assessee, pertaining to Assessment Year 2018-19, is directed against the order passed by the Learned Commissioner of Income Tax (Appeals), vide order dated 09/08/2024, which in turn arises out of an order passed by the Assessing Officer, dated 20/03/2023, under section 147 r.w.s. 144B of the Income Tax Act, 1961.
NOTIFIED AREA GSFC SIKKA UNIT MOTI KHAVDI.
At the outset itself, the Ld. Counsel for the assessee, brought to our notice that Ld. CIT(A) has dismissed the appeal of the assessee, by passing an ex- parte order by taking note that no written submission was filed before him against the decision of the assessing officer (AO). Before us, the Ld. Counsel contended that during the appellate proceedings, the notices of hearings were delivered on other email-id, therefore, assessee could not attend the proceedings before ld. CIT(A). The ld. Council also submitted that now the assessee wants to submit some more details and documents, to prove the claim, before the assessing officer, therefore, instead of remitting the issue back to the file of the ld. CIT(A), the issue should be remitted back to the file of the assessing officer for fresh adjudication.
On the other hand, ld. DR for the revenue, submitted that assessee is asking to pardon him stating that notices issued by the ld. CIT(A) during the appellate proceedings were delivered on other email-id, which is rather a false statement. The assessee has non-compliance attitude, therefore to remit the issue back to the file of the assessing officer, is just wasting of time of the lower authorities, therefore, a heavy cost should be imposed on the assessee, if the Bench remits the issue back to the file of the assessing officer.
4. We have heard the Learned Counsel appearing on behalf of the respective parties at length. We note that the Ld. CIT(A) has dismissed the appeal of the assessee because neither the Ld. Counsel of the assessee appeared nor filed the written submissions before him so, the impugned order was passed ex- parte. We note that there is a non-compliance before the assessing officer also, that is, before the assessing officer, the assessee has not submitted required details and documents, therefore, on account of non-compliance attitude of the assessee, we impose a cost of Rs.5000/- on the assessee, which is to be deposited, in the Prime Minister national relief fund. Considering these facts, we are of the view NOTIFIED AREA GSFC SIKKA UNIT MOTI KHAVDI. that one more opportunity should be granted to the assessee, to plead his case before the assessing officer. Therefore, in the light of the aforesaid observations, we are inclined to set- aside the order of the Ld. CIT(A) and remit the matter back to the file of the assessing officer, with a direction to adjudicate the various issues, on merit, after hearing the assessee. We also direct the assessee, to submit required documents and evidences, before the assessing officer, as and when call for by the assessing officer, and participate in the assessment proceedings actively and should not seek unnecessary adjustments. For statistical purposes, the appeal of the assessee is treated to be allowed.
In the result, appeal of assessee is allowed for statistical purposes.