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Facts
The assessee filed three appeals against separate orders of the CIT(A) for assessment years 2013-14, 2014-15, and 2015-16. There was a delay of 393 days in filing these appeals, which was condoned by the Tribunal. The primary issue was the assessee's admitted failure to provide details and non-cooperation with the Assessing Officer and the CIT(A).
Held
The Tribunal acknowledged the assessee's non-cooperative stance and lack of substantiating details before the lower authorities. Consequently, to ensure justice, the Tribunal restored all issues in the three appeals to the file of the Assessing Officer for readjudication, with a clear direction to grant the assessee an adequate opportunity of being heard.
Key Issues
Whether the assessment could be finalized despite the assessee's non-cooperation and failure to submit details to lower authorities, and if the case should be restored to the AO for fresh adjudication with a proper opportunity to the assessee.
Sections Cited
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Income Tax Appellate Tribunal, “SMC BENCH”, RANCHI
Before: SHRI GEORGE MATHAN
निर्ाारिती की ओर से /Assessee by : Shri Devesh Poddar, AR राजस्व की ओर से /Revenue by : Shri Khubchand T Pandya, Sr. DR सुनवाई की तारीख / Date of Hearing : 26/11/2025 घोषणा की तारीख/Date of Pronouncement : 26/11/2025 आदेश / O R D E R These three appeals are filed by the assessee against the separate orders of the ld. CIT(A), Patna-3, all dated 22.05.2024 for the assessment years 2013-2014, 2014-2015 & 2015-2016.
Shri Devesh Poddar, ld.AR represented on behalf of the assessee. Shri Khubchand T Pandya, Sr. DR appeared on behalf of the revenue.
At the outset, it is found that the appeals of the assessee are delayed by 393 days each for which the assessee has filed an affidavit stating therein sufficient reason for condonation of delay which are not found to be false. Ld. Sr. DR has no objection to condone the delay. Accordingly, I condone the delay of 393 days each in the respective appeals and all the three appeals are admitted to be disposed off.