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Facts
The assessee filed an appeal against the order of the CIT(A) which was dismissed ex-parte due to non-appearance and non-submission of details. The assessee had also not furnished complete details during the assessment proceedings. The appeal was filed with a delay of 2106 days, which was condoned.
Held
The Tribunal condoned the delay in filing the appeal. While restoring the issue to the AO for de novo assessment with an opportunity of being heard, a cost of Rs. 5,000 was imposed on the assessee due to non-cooperation during appellate proceedings.
Key Issues
Whether the ex-parte order of CIT(A) passed due to non-compliance and delay in appeal filing can be set aside for de novo assessment, and if costs should be imposed on the assessee.
Sections Cited
Section 254 of the Income Tax Act, 1961 (implied for appellate proceedings and restoration)
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Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK
Before: SHRI GEORGE MATHAN & SHRI MADHUSUDAN SAWDIA
Assessee represented by Shri Syed Bakiullkah, A.R. Department represented by Shri Sanjib Banerjee, Sr.DR Date of hearing 26/02/2026 Date of pronouncement 26/02/2026 O R D E R PER: BENCH 1. This is an appeal filed by the assessee against the order of the ld. CIT(A), Cuttack in Appeal No.0517/2016-17 dated 21/01/2020 for the A.Y. 2013-14.
Shri Syed Bakiullah, ld. A.R. appeared on behalf of the assessee and Shri Sanjib Banerjee, ld. Sr.DR represented on behalf of the revenue.
At the outset, it is found that the appeal of the assessee is barred by 2106 days. In this regard, the assessee has filed condonation petition supported by affidavit stating the sufficient reasons for condonation of delay, which are not found to be false. Ld.Sr. DR also did not raise any serious objection to condone the delay. Accordingly, the delay of 2106 days in filing the appeal by the assessee is condoned and the appeal of the assessee is admitted for hearing.
It was submitted by the ld. AR that the ld. CIT(A) has dismissed the appeal of the assessee ex-parte due to non-appearance and non-submission of various details. It was the submission that complete details were also not furnished before the Assessing Officer during the course of assessment proceedings. It was the prayer that the matter may be restored to the file of the jurisdictional AO to decide the issue afresh so that the assessee could be able to produce all the evidences to substantiate its claim.
In reply, ld Sr.DR vehemently supported the orders of the Assessing Officer and ld. CIT(A). It was the submission that if the issue is to be restored to the file of ld.AO, then a cost should be imposed.
We have considered the rival submissions. A perusal of the order of the ld CIT(A) clearly shows that the appellate order has been passed exparte due to non-submissions of the required details by the assessee. Even the assessee has not appeared before him to substantiate the grounds of appeal. It was the submission of ld AR that complete details were not furnished before the AO. This being so, in the interest of justice, we restore the issues in the appeal to the file of ld. jurisdictional AO for denovo assessment after providing the assessee adequate opportunity of being heard. However, looking to the non-cooperation of the assessee during the course of appellate proceedings even after issuance of notices to the assessee by the ld. CIT(A), we impose a cost of Rs.5,000/-(Rupees five Thousand only) on the assessee, as admitted by the ld. A.R. of the assessee, to be payable to the Income Tax Appellate Tribunal Bar Association, Sector-1, CDA, Cuttack-753014, within sixty days from the date