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Facts
The assessee filed an appeal against the order of the CIT(A) for AY 2017-18. The assessee's appeal was dismissed ex-parte by the Assessing Officer and CIT(A) due to non-production of relevant documents and evidences. The assessee prayed for the matter to be restored to the file of the AO for fresh adjudication.
Held
The Tribunal restored the issues to the file of the jurisdictional AO for fresh adjudication after providing the assessee an adequate opportunity of being heard. A cost of Rs. 10,000 was imposed on the assessee for non-cooperation during appellate proceedings.
Key Issues
Whether the assessee's appeal, dismissed ex-parte due to non-production of evidence, should be restored for fresh adjudication, and if so, whether costs should be imposed.
Sections Cited
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Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK
Before: SHRI GEORGE MATHAN & SHRI MADHUSUDAN SAWDIA
Assessee represented by Shri Buddhanath Das, A.R. Department represented by Shri Vijay Singh, Sr.DR Date of hearing 17/02/2026 Date of pronouncement 17/02/2026 O R D E R PER: BENCH 1. This is an appeal filed by the assessee against the order of the ld. CIT(A), NFAC, Delhi in Appeal No. NFAC/2016-17/10431649 dated 17/10/2025 for the A.Y. 2017-18.
Shri Buddhanath Das, ld. A.R. is appeared on behalf of the assessee and Shri Vijay Singh, ld. Sr.DR is represented on behalf of the revenue.
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.
Satikanta Mahapatra Vs ITO 4. 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.10,000/-(Rupees Ten 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.