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Facts
The assessee's appeal before the ITAT was delayed by 15 days. The assessee submitted that the CIT(A) had dismissed the appeal ex-parte and prayed for the matter to be restored to the Assessing Officer (AO) for a fresh decision. The Revenue supported the orders of the lower authorities.
Held
The Tribunal condoned the delay in filing the appeal. While acknowledging the assessee's failure to substantiate claims with documents before the lower authorities, the Tribunal restored the issues to the AO for a fresh adjudication in the interest of justice, imposing a cost on the assessee for non-cooperation.
Key Issues
Whether the appeal should be restored to the AO for fresh adjudication due to ex-parte dismissal by CIT(A) and imposition of cost for non-cooperation.
Sections Cited
143(3)
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Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK
Before: SHRI GEORGE MATHAN & SHRI MADHUSUDAN SAWDIA
O R D E R Per Bench : This is an appeal filed by the assessee against the order of the Ld.CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 08.07.2025 for the assessment year 2017-2018.
The appeal of the assessee is delayed by 15 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 of 15 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 ld. CIT(A) has 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 evidence 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. As it is noticed from the orders of the authorities below that the assessee could not substantiate its 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 restored 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 appellate proceedings even after issuance of notices to the assessee by the ld. CIT(A), we impose a cost of Rs.10,000/-(Rupees Ten Thousand only) 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 abovementioned costs