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Facts
The assessee filed an appeal against an ex-parte order passed by the CIT(A). The CIT(A) had dismissed the appeal as the assessee failed to file submissions or documentary evidence. The assessee requested one more opportunity to contest the case.
Held
The Tribunal noted that the assessee had not filed submissions before the CIT(A), leading to the ex-parte order. However, considering the assessee's prayer for another chance, the Tribunal decided to restore the appeal to the CIT(A) for fresh adjudication.
Key Issues
Whether to grant a second opportunity to the assessee for filing submissions and evidence before the CIT(A) despite initial non-compliance.
Sections Cited
Income Tax Act
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Income Tax Appellate Tribunal, JAIPUR BENCHES,”A’’ JAIPUR
Before: SHRI SANDEEP GOSAIN, JM & DR. DIPAK P. RIPOTE, AM vk;dj vihy la-@ITA No. 557/JP/2024
ORDER PER: SANDEEP GOSAIN, JM This appeal filed by the assessee is directed against order of the ld. CIT(A) dated 29-02-2024, National Faceless Appeal Centre, Delhi [ hereinafter referred to as (NFAC) ] for the assessment year 2014-15 raising ground of appeal as mentioned at Form No. 36. 2.1 At the very outset of the hearing of the case, it is noted that the ld. CIT(A) has passed an ex-parte order holding that the assessee has not filed any submission/ documentary evidence to support of his grounds of appeal and thus the grounds of appeal are not tenable and the same are dismissed.
2 RAJ MAHNOT VS ITO, WARD 6(1), JAIPUR 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 as the ld. DR relied on the order of the ld. CIT(A). The Bench feels that one more chance may be given to the Assessee to contest the case before the ld. CIT(A) for afresh adjudication and the assessee will submit the necessary documents / evidences concerning the above mentioned appeal. However, for lethargic and negligent action on the part of the assessee, a cost of Rs.2,000/- is imposed on the assessee 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. Thus, the assessee will not seek any adjournment on frivolous ground and remain cooperative during the course of proceedings and the appeal of the assessee is allowed for statistical purposes. 2.3 Before parting, the Bench makes it clear that its decision to restore the matter back to the file of the ld. CIT(A) shall in no way be construed as having any 3 ITA NO.557/JP/2024 RAJ MAHNOT VS ITO, WARD 6(1), JAIPUR reflection or expression on the merits of the dispute, which shall be adjudicated by ld. CIT(A) independently in accordance with law. 3.0 In the result, the appeal of the assesee is allowed for statistical purposes Order pronounced in the open court on 10 /07/2024.