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Facts
The assessee filed two appeals against ex parte orders passed by the NFAC/CIT(A). The assessee had not appeared before the Assessing Officer and also failed to appear before the CIT(A).
Held
The Tribunal restored the issues to the file of the Assessing Officer for re-adjudication after granting an opportunity of being heard to the assessee, considering the non-cooperation. A cost of Rs. 15,000/- per appeal was imposed on the assessee.
Key Issues
Whether the ex parte orders passed by the lower authorities were justified, and whether the assessee should be granted an opportunity for re-adjudication.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “CUTTACK BENCH, CUTTACK
Before: SHRI GEORGE MATHAN & SHRI RAJESH KUMAR
ORDER PER BENCH: Both the appeals filed by the assessee against the order of the NFAC, Delhi [hereinafter referred to as the ‘CIT(A)’] in appeal no.NFAC/2017-18/10497653 & NFAC/2017-18/10497652 both dated 19.11.2025 for the assessment year 2018-19 respectively. Since both the appeals relate to the same assessee, therefore, these appeals were heard together and we are going to dispose of these appeals by passing a consolidated order.
Shri Dilip Kr. Mohanty, AR represented on behalf of the assessee and Shri Ashim Kr. Chakraborty, DR represented on behalf of the revenue.
A perusal of the facts in the present appeals shows that both the orders of the ld. CIT(A) are ex parte orders in so far as the assessee was not present before the lower authorities. It is also noticed that admittedly, the assessee has not appeared before the Assessing Officer and also failed to provide all the details before the ld. CIT(A) also. This being so, in the interest of justice, the issues in both the appeals are restored to the file of the Assessing Officer for re-adjudication after granting adequate opportunity of being heard to the assessee. However, looking to the non-cooperation of the assessee during the course of appellate proceedings as well as in the assessment proceedings, we impose a cost of Rs.15,000/-(Rupees Fifteen Thousand only) for each appeal on the assessee to be payable to the ITAT Bar Association, Cuttack within sixty days from the date of this order and receipt of the same would be produced before the Assessing Officer at the first hearing. Should the assessee not pay the abovementioned costs within the prescribed period of sixty days from the date of this order, the order of the ld. CIT(A) shall stand confirmed.
&744/CTK/2025 4. In the result, both the appeals of the assessee are partly allowed for statistical purposes. Kolkata, the 16th March, 2026.