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Facts
The assessee filed two appeals before the ITAT, one of which was significantly delayed. The assessee submitted that the CIT(A) had dismissed the appeals ex-parte. The assessee requested an opportunity to substantiate its claims with evidence.
Held
The Tribunal condoned the delay in filing one of the appeals. Considering the assessee's failure to substantiate claims before the lower authorities and the CIT(A)'s ex-parte dismissal, the issues were restored to the jurisdictional AO for fresh adjudication. A cost of Rs. 5,000 each was imposed on the assessee for non-cooperation, with a condition that the CIT(A)'s orders would stand confirmed if costs were not paid.
Key Issues
Whether the appeals dismissed ex-parte by the CIT(A) should be restored to the file of the AO for fresh adjudication, and whether costs should be imposed for non-cooperation during appellate proceedings.
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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 : These two appeals are filed by the assessee against the separate orders of the Ld.Addl./JCIT(A), Panaji, dated 22.11.2024 and 13.10.2025 for the assessment years 2021-2022 & 2019-2020, respectively.
Out of the above two appeals, 322 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 322 days in filing the appeal before the Tribunal and appeal of the assessee is admitted for hearing along with ITA No.762/CTK/2025.
It was submitted by the ld. AR that the ld. CIT(A) has dismissed the appeals 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 for both the years under consideration. 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 both the appeals 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.5000/-(Rupees Five Thousand only) each 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 within the prescribed period of sixty days from the date of this order, both the orders of the ld. CIT(A) shall stand confirmed.