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Facts
The assessee filed appeals against the orders of the CIT(A) which dismissed the appeals ex-parte. The assessee did not appear before the Assessing Officer, CIT(A), or the Tribunal, nor provided necessary documents. The Revenue supported the lower authorities' orders.
Held
The Tribunal found that the assessee was not provided adequate opportunity to present her case. Applying principles of natural justice, the Tribunal restored the issues to the Assessing Officer for fresh adjudication.
Key Issues
Whether the assessee was provided adequate opportunity to present her case before the lower authorities and the Tribunal.
Sections Cited
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Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK
Before: SHRI GEORGE MATHAN & SHRI MADHUSUDAN SAWDIA
Assessee represented by None Department represented by Shri Sanjib Banerjee, Sr. DR Date of hearing 25/02/2026 Date of pronouncement 25/02/2026 O R D E R PER: BENCH 1. These are the appeals filed by the assessee against the separate orders of the ld. CIT(A), NFAC, Delhi in Appeal No. NFAC/2017-18/10429947 dated 03/11/2025 for the A.Y. 2018-19 and in Appeal No. NFAC/2017-18/10429251 dated 03/11/2025 for the A.Y. 2018-19.
No one appeared on behalf of the assessee, but Shri Sanjib Banerjee, ld. Sr. DR represented on behalf of the revenue.
At the outset of hearing, the ld. Sr. DR vehemently supported the orders of the Assessing Officer and ld. CIT(A). It was the submission that the assessee has not appeared before the Assessing Officer and the ld. CIT(A) and even before this Tribunal, no one has appeared to & 121/Ctk/2026 Geetanjali Dey Vs ITO represent her case. Accordingly, he submitted that the appeals of the assessee are liable to be dismissed.
We have considered the submission of the ld. Sr.DR. We found on perusal of the orders of the authorities below that the Assessing Officer and the ld. CIT(A) have dismissed the appeal of the assessee ex- parte. The assessee could not substantiate her claim by providing relevant documents before the lower authorities. Even the assessee was also failed to produce the evidences as required by the ld. CIT(A) and in absence of the same, the ld. CIT(A) has dismissed the appeal of the assessee. Considering the principles of natural justice, in our considered view, one last chance should be provided to the assessee to explain her case before the Assessing Officer. This being so, in the interest of justice, we restore the issues in the appeal to the file of ld. Jurisdictional AO for adjudicating afresh after providing the assessee adequate opportunity of being heard. However, looking to the non- cooperation of the assessee during the course of assessment proceedings even after issuance of notices to the assessee by the ld. A.O. we impose a cost of Rs. 5,000/-(Rupees Five Thousand only) each in both these appeals on the assessee, to be payable to the Income Tax Appellate Tribunal Bar Association, Sector-1, CDA, Cuttack-753014, within sixty days from the date of this order and receipt of the same would be produced before the AO at the first hearing. Should the assessee not pay the above-mentioned cost within & 121/Ctk/2026 Geetanjali Dey Vs ITO the prescribed period of sixty days from the date of this order, the order of the ld. CIT(A) shall stand confirmed. The assessee is directed to cooperate with the Assessing Officer in set aside proceedings and produce all the documents and evidences as required by the Assessing Officer.
In the result, both these appeals of the assessee are partly allowed for statistical purposes. Order dictated and pronounced in the open court on 25/02/2026.