Loading judgment…
Facts
The assessee filed appeals against orders of the CIT(A) which dismissed their appeals for non-appearance despite only one opportunity being granted. The assessee requested a further opportunity.
Held
The tribunal noted that the CIT(A) granted only one opportunity, and the assessee could not appear. Therefore, in the interest of justice, the appeals were restored to the CIT(A) for readjudication with a cost of Rs. 5,000/- per appeal.
Key Issues
Whether the CIT(A) was justified in dismissing the appeal for non-appearance when only one opportunity was given to the assessee.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, RANCHI BENCH, RANCHI
Before: SHRI GEORGE MATHAN & SHRI RATNESH NANDAN SAHAY
Assessee represented by Shri Akshay Ringasia, A.R. Department represented by Shri R.C. Marndi, Sr. DR Date of hearing 05/01/2026 Date of pronouncement 05/01/2026 O R D E R PER: BENCH 1. These are the appeals filed by the assessees against the separate orders of the ld. CIT(A), Patna-3, Patna dated 28/04/2023 and 27/04/2023 for the A.Y. 2014-15 to 2016-17 respectively. As all the issues in all these appeals relate to the common issues, therefore, they are being disposed off by this common order.
Shri Akshay Ringasia, ld. AR is represented on behalf of the assessee and Shri R.C. Marndi, ld. Sr. DR is represented on behalf of revenue. to 147 & 150 to 152/Ran/2023 Sudisha Foundry Vs DCIT & one Anr.
It was submitted by the ld. AR that the ld. CIT(A) had posted the appeals on 26/04/2023 and only one chance was given to the assessee. It was a prayer that the assessee was unable to appear on the said date and consequently, the ld. CIT(A) has dismissed the appeal of the assessee. It was a prayer that the assessee may be granted another opportunity to appear before the ld. CIT(A). It was undertaken given by the ld. AR of the assessee that the assessee would bear the cost of Rs. 5,000/- per appeal.
In reply, the ld. Sr.DR did not raise any serious objections.
We have heard the rival submissions. As it is noticed that the ld. CIT(A) has granted only one opportunity to the assessee and the assessee has not been able to represent his appeals before the ld. CIT(A), in the interest of the justice, the issues in the present appeals are restored to the file of the ld. CIT(A) for readjudication after granting the assessee adequate opportunity of being heard. This is subject to the assessee paying a cost of Rs. 5,000/- per appeal deposited with Jharkhand Income Tax Bar Association to be paid within 60 days from the date of issue of this order.
In the result, all these appeals of the assessees are partly allowed for statistical purposes. Order pronounced in open court on 05th January, 2026.