Loading judgment…
Facts
The assessee filed an appeal against an order passed by the Id.Addl/JCIT(A)-2. The appeal was filed 328 days after the due date, and the assessee had filed a condonation petition with an affidavit explaining the delay. The assessee's representative argued that the appeal was dismissed ex-parte and requested it be restored to the AO.
Held
The Tribunal condoned the delay of 328 days, accepting the assessee's explanation. The Tribunal restored the issues to the file of the Jurisdictional AO for fresh adjudication after providing the assessee an opportunity to be heard. However, due to the assessee's non-cooperation during the appellate proceedings, a cost of Rs. 5,000 was imposed on the assessee.
Key Issues
Whether to condone the delay in filing the appeal and restore the matter for fresh adjudication, and whether to impose a cost on the assessee for non-cooperation.
Sections Cited
Income Tax Act
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK
Before: SHRI GEORGE MATHAN & SHRI MADHUSUDAN SAWDIA
आदेश / O R D E R Per Bench : This is an appeal filed by the assessee against the order passed by the ld.Addl/JCIT(A)-2, Chandigarh dated 26/11/2024 in Appeal No.CIT(A),Cuttack/10202/2018-19 for the assessment year 2011-12. 2. Shri P.K.Mishra and Himansu Jena, ld ARs appeared for the assessee and Shri Vijaya Singh, ld CIT DR appeared for the revenue. 3. This appeal is time barred by 328 days. The assessee has filed condonation petition supported with an affidavit stating the reasons regarding late filing of appeal. This contention of the assessee has not found to be false. Hence, we condone the delay of 328 days and admit the appeal for adjudication.
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 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 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 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 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, appeal of the assessee is partly allowed for statistical purposes.
Order dictated and pronounced in the open court on 18/02/2026.