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Facts
The assessee's appeal before the CIT(A) was dismissed for want of prosecution, allegedly without granting a reasonable opportunity of hearing. The assessee sought to have the appeal restored to the CIT(A) for fresh adjudication to substantiate its case.
Held
The Tribunal acknowledged that the CIT(A) had provided opportunities but the assessee failed to comply. However, in the interest of justice and based on the AR's undertaking to cooperate, the Tribunal restored the appeal to the file of the CIT(A) for fresh adjudication, with directions for the assessee to cooperate and furnish all necessary documents.
Key Issues
Whether the CIT(A) was justified in dismissing the appeal for want of prosecution, and if the appeal should be restored to the CIT(A) for fresh adjudication with a proper opportunity of hearing.
Sections Cited
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Income Tax Appellate Tribunal, RANCHI BENCH, RANCHI
Before: SHRI GEORGE MATHAN & SHRI RATNESH NANDAN SAHAY
Assessee represented by Shri Devesh Poddar, A.R. Department represented by Shri Khubchand T. Pandya, Sr.DR Date of hearing 10/10/2025 Date of pronouncement 10/10/2025 O R D E R PER: BENCH 1. This is an appeal filed by the assessee against the order of the ld. CIT(A), NFAC, Delhi in Appeal No. CIT(A), Ranchi/10313/2018-19 dated 28/05/2024 for the A.Y. 2016-17.
Shri Devesh Poddar, ld AR appeared for the assessee and Shri Khubchand T Pandya, Sr.DR appeared for the revenue.
It was submitted by ld AR that the ld CIT(A) has dismissed the appeal of the assessee for want of prosecution without giving reasonable opportunity of hearing to the assessee. Ld AR pleaded that if this Court grants the assessee one more opportunity by restoring this appeal to the file of the ld. CIT(A), so that the assessee will be able to substantiate its case before the ld. CIT(A). Therefore, he prayed that the appeal be restored to the file of the ld. CIT(A).
In reply, ld. Sr. Departmental Representative on the other hand, submitted that the ld. CIT(A) provided sufficient opportunities to the assessee, the assessee did not appear before the ld. CIT(A) and not furnished relevant details. He strongly supported the order passed by the ld. CIT(A).
We have considered the rival submissions. A perusal of the order of the ld CIT(A) clearly shows that the CIT(A) has granted several opportunities to the assessee to substantiate its case but the assessee failed to comply with the notices, ultimately, the orders passed by him is ex-parte order. Before us, ld AR undertakes that he will cooperate the proceedings and requested to restore the matter to the file of the ld. CIT(A). Therefore, in the interest of justice, the issues in the present case are restored to the file of the ld. CIT(A) for fresh adjudication after affording adequate opportunity of being heard to the assessee. The assessee is also directed to cooperate in the set aside proceedings before the ld. CIT(A). The assessee is also directed to furnish all the documents and evidences with its possession before the ld. CIT(A) to substantiate its claim. It is also directed that the assessee should not seek adjournment without there being a justified reason.