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Facts
The assessee filed an appeal with a delay of 11 days. The assessee's representative argued that the Assessing Officer and CIT(A) dismissed the appeal ex-parte and prayed for the matter to be restored to the AO for fresh adjudication. The revenue representative supported the orders of the lower authorities, suggesting a cost be imposed if the matter was restored.
Held
The Tribunal condoned the delay in filing the appeal. Observing that the assessee failed to substantiate its claim with documents before the lower authorities and the appeal was dismissed ex-parte, the Tribunal restored the issues to the file of the Jurisdictional AO for fresh adjudication with an opportunity of being heard. A cost of Rs. 10,000 was imposed on the assessee for non-cooperation during the assessment proceedings.
Key Issues
Restoration of appeal dismissed ex-parte due to non-substantiation of claim and imposition of cost for non-cooperation.
Sections Cited
Income Tax Act
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Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK
Before: SHRI GEORGE MATHAN & SHRI MADHUSUDAN SAWDIA
Assessee represented by Shri Chitrasen Parida, A.R. Department represented by Shri Vijay Singh, Sr. DR Date of hearing 24/02/2026 Date of pronouncement 24/02/2026 O R D E R PER: BENCH 1. This is the appeal filed by the assessee against the order of the ld. CIT(A), NFAC, Delhi in Appeal No. NFAC/2016-17/10265609 dated 07/11/2025 for the A.Y. 2017-18.
Shri Chitrasen Parida, ld. A.R. appeared on behalf of the assessee and Shri Vijay Singh, ld. Sr. DR represented on behalf of the revenue.
The appeal of the assessee is delayed by 11 days. In this regard, the assessee has filed an application for condonation of delay supported with an affidavit stating therein sufficient reasons for delay in filing the appeal before the Tribunal, which are not found to be false. Ld. Sr. DR did not object to condone the delay. Accordingly, we condone the delay Biswambar Pati Vs DCIT of 11 days in filing the appeal before the Tribunal and appeal of the assessee is admitted for hearing.
It was submitted by the ld. AR that the Assessing Officer and the ld. CIT(A) have dismissed the appeal of the assessee ex-parte. It was the prayer that the matter may be restored to the file of the Jurisdictional AO to decide the issue involved in the appeal 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 issues are to be restored to the file of ld.AO, then cost should be imposed in the appeal.
We have considered the rival submissions. As it is noticed from the orders of the authorities below that the assessee could not substantiate his claim by providing relevant documents. 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. 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.10,000/-(Rupees Ten Thousand only) on the assessee, as admitted by the ld. A.R. of the Biswambar Pati Vs DCIT 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 costs within the prescribed period of sixty days from the date of this order, the order of the ld. CIT(A) shall stand confirmed.
In the result, this appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 24/02/2026.