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Facts
The assessee filed an appeal against the CIT(A)'s ex-parte order for AY 2013-14, which had dismissed the assessee's appeal due to non-prosecution without affording a reasonable opportunity. The assessee's representative requested restoration of the appeal to the CIT(A), agreeing to cooperate and substantiate the case, while the department argued that sufficient opportunities were already provided.
Held
The Tribunal found that the CIT(A) had indeed granted multiple opportunities but the assessee failed to comply. In the interest of justice and based on the assessee's undertaking to cooperate, the matter was restored to the CIT(A) for fresh adjudication. This restoration is conditional on the assessee paying Rs. 10,000/- to the Jharkhand Income Tax Bar Association within 60 days, cooperating in proceedings, furnishing all relevant documents, and not seeking unjustified adjournments.
Key Issues
1. Whether the CIT(A) was justified in dismissing the appeal ex-parte for want of prosecution. 2. Whether the appeal should be restored to the CIT(A) for fresh adjudication, subject to conditions.
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 Khub Chand Pandya, Sr.DR Date of hearing 07/10/2025 Date of pronouncement 07/10/2025 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/10332/2018-19 dated 16/10/2024 for the A.Y. 2013-14.
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