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Facts
The assessee filed an appeal against the CIT(A)'s order for A.Y. 2016-17, which had dismissed their earlier appeal for non-representation. The assessee had failed to appear before the Assessing Officer, the CIT(A), and consistently failed to appear before the Tribunal, despite receiving notices.
Held
The Tribunal upheld the order of the CIT(A), noting the assessee's "recalcitrant attitude" and consistent non-representation before all authorities. It found no error in the CIT(A)'s decision to dismiss the appeal in ex parte proceedings, thereby dismissing the assessee's appeal.
Key Issues
Whether the CIT(A) was justified in dismissing the appeal due to the assessee's consistent non-representation and non-compliance before the tax authorities and the Tribunal.
Sections Cited
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Income Tax Appellate Tribunal, RANCHI BENCH, RANCHI
Before: SHRI GEORGE MATHAN & SHRI RATNESH NANDAN SAHAY
Assessee represented by None 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. NFAC/2015-16/10115907 dated 22/12/2023 for the A.Y. 2016-17.
None represented on behalf of the assessee nor the adjournment application has also not been filed. Shri Khub Chand Pandya, ld. Sr.DR represented on behalf of the revenue.
It was submitted by the ld. Sr.DR that the ld. CIT(A) has dismissed the appeal of the assessee for non-representation. It was a submission that even before the Assessing Officer, the assessee has not appeared and non- complied. It was the submission that even before the Tribunal, the assessee has been non-complied.
Abhishek Kumar Vs ITO 4. We have considered the submissions and also noticed about recalcitrant attitude of the assessee. A perusal of the assessment order of the Assessing Officer shows that the Assessing Officer has been extremely reasonable in issuing a physical notice to the assessee on 17/01/2022. Admittedly, the mistakes could happen, the assessee stood unrepresented before the Assessing Officer. However, the assessee has filed appeal against the assessment order before the ld. CIT(A) within time and after filing the appeal, the assessee again went quite. The ld. CIT(A) dismissed the appeal of the assessee in ex parte proceedings. The assessee has filed appeal before this Tribunal within time. Before the Tribunal also, the assessee also conveniently kept quite. Notices have been issued to the assessee on the e-mail address which is provided by the assessee. In any case, as the assessee has not shown any cause for non-representation before the lower authorities and because the assessee has not rectified his behaviour in not representing his appeal before the authorities even after filing the appeals, this recalcitrant attitude of the assessee cannot be permitted to be carry forward. The assessee has also been unable to produce any evidence before the authorities below. Now before us, the assessee has not appeared nor any application has been filed. It is noticed that such non-cooperative attitude are being adopted for the purpose of subsequently raising legal grounds after waiting for the limitation for reopening and other provisions to expire. This being so, considering such attitude being adopted, we are of the view that there is no