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Facts
The assessee's appeals were directed against orders of the CIT(A) that dismissed their appeals on the ground of non-appearance despite opportunities. The assessee had not filed submissions before the CIT(A), leading to the confirmation of the AO's action.
Held
The Tribunal noted that the assessee was granted several opportunities but remained non-cooperative. The appeals are restored to the file of the CIT(A) to decide afresh, providing one more opportunity for hearing, with the condition that the assessee will not seek frivolous adjournments.
Key Issues
Whether the CIT(A) correctly dismissed the appeals for non-appearance, and if restoring the appeals to the CIT(A) with a cost is appropriate given the circumstances.
Sections Cited
Sec. 254 of the Income Tax Act, 1961
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, JAIPUR BENCHES,”SMC’’ JAIPUR
Before: Hon’ble SHRI SANDEEP GOSAINvk;dj vihy la-@ITA No. 354 & 355/JP/2024
ORDER PER: SANDEEP GOSAIN, JM Both these appeals of the assessee are directed against two different orders of the ld. CIT(A) dated 06-02-2024, National Faceless Appeal Centre, Delhi [ hereinafter referred to as (NFAC) ] for the assessment year 2018-19 and 2020-21 respectively raising grounds of appeal as mentioned at Form No. 36 in both the appeals .
& 355/JP/2024 JHUNJHUNU KRAYA VIKRAYA SAHAKARI SAMITI LTD VS ITO, WARD -1 , JHUNJHUNU 2.1 During the course of hearing, it is noticed from both the orders of the ld. CIT(A) who has dismissed the appeal of the assessee on the ground of non- appearance in spite of providing sufficient opportunity to the assessee 2.2 After hearing both the parties and perusing the materials available on record, it is noted that the assessee has not filed any submissions and evidences relating to the case before the ld. CIT(A) and thus the ld.CIT(A) has no other alternative except to confirm the action of the AO. It is also noted that the ld. AR of the assessee prayed for one more chance to contest the case before the ld. CIT(A) while the ld. DR relied on the order of the ld. CIT(A). It is undisputed fact that the assessee was granted several opportunities by the ld. CIT(A) as mentioned in the ld.CIT(A)’s orders to argue the case but the assessee remained non-cooperative and negligent in pursuing its case on the dates of hearing of the appeal for which the Bench awards cost of Rs.2,000/- and the same may be deposited in the Prime Minister Relief Fund and copy of the same shall be submitted to the ld. CIT (A) for proof and thus the appeal of the assessee is restored to the file of the ld. CIT(A) to decide it afresh by providing one more opportunity of hearing, however, the assessee will not seek any adjournment on frivolous ground and remain cooperative during the course of proceedings. Thus the appeals of the assessee are allowed for statistical purposes.
& 355/JP/2024 JHUNJHUNU KRAYA VIKRAYA SAHAKARI SAMITI LTD VS ITO, WARD -1 , JHUNJHUNU 3.3 Before parting, the Bench makes it clear that Bench decision to restore the matter back to the file of the ld. CIT(A) shall in no way be construed as having any reflection or expression on the merits of the dispute, which shall be adjudicated by ld. CIT(A) independently in accordance with law. 4.0 In the result, both the appeals of the assesee are allowed for statistical purposes Order pronounced in the open court on 08/08/2024.