What did the Tribunal hold?

The Tribunal restored the issues to the file of the AO for readjudication, considering the difficulties faced by the assessee due to Covid and health problems. The assessee was directed to cooperate and furnish details.

The assessee's appeal was dismissed by the CIT(A) for non-furnishing of details. The assessee claimed health and Covid-related issues prevented cooperation.

What were the issues?

Whether the assessee's non-cooperation due to health and Covid issues warrants restoration of the case to the AO for fresh adjudication.

Peer Kumar Singh, Angul vs ITO | ITAT Cuttack 2022

Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK

Hearing: 11/07/2022Pronounced: 11/07/2022

Per Bench : This is an appeal filed by the assessee against the order passed by the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 27.02.2021 in DIN & Order No.ITBA/NFAC/S/250/2020-21/1031072878(1) for the assessment year 2008-2009. 2. It was submitted by the ld. AR of the assessee that the ld. CIT(A) has dismissed the appeal of the assessee holding that no details were furnished either before the CIT(A) or before the AO. It was the submission that the issue may be restored to the file of AO. It was the submission that the assessee was unable to cooperate on account of various health problems as well as Covid issues.

In reply, ld. Sr. DR vehemently opposed to the contention of the ld.AR and submitted that substantial opportunities have been granted to the assessee and he has not cooperated. It was the submission that the order of the ld. CIT(A) is liable to be upheld.

We have considered rival submissions.

Admittedly, the period of Covid caused a lot of problem to the assessees. There has been no cooperation on the part of the assessee before the AO as well as before the CIT(A) on account of Covid issues and health issues. This being so, in the interest of natural justice, the issues in this appeal are restored to the file of AO for readjudication after granting opportunity of being heard to the assessee. The assessee is also directed to furnish the details and cooperate with the AO for early disposal of the case. Thus, the appeal of the assessee is allowed for statistical purposes.

In the result, appeal of the assessee is allowed for statistical purposes. Order dictated and pronounced in the open court on 11/07/2022. (अरुण खोड़पऩया) (जाजज माथन) (ARUN KHODPIA) (GEORGE MATHAN) ऱेखा सदस्य/ ACCOUNTANT MEMBER न्यानयक सदस्य / JUDICIAL MEMBER कटक Cuttack; ददनाांक Dated 11/07/2022 Prakash Kumar Mishra, Sr.P.S.

3 आदेश की प्रनिलऱपप अग्रेपषि/Copy of the Order forwarded to : 1. अऩीऱाथी / The Appellant- Sri Peer Kumar Singh, Bhimakanda, Talcher, Angul-759117 प्रत्यथी / The Respondent-

ITO, Angul Ward, Angul आयकर आयुक्त(अऩीऱ) / The CIT(A), 3. आयकर आयुक्त / CIT 4. 5. पिभागीय प्रयतयनधध, आयकर अऩीऱीय अधधकरण, कटक / DR, ITAT, Cuttack गार्ज पाईऱ / Guard file. 6. सत्यापऩत प्रयत //// आदेशािुसार/ BY ORDER,

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PEER KUMAR SINGH,ANGUL vs. ITO, ANGUL WARD, ANGUL

What did the Tribunal hold?

What were the facts?

What were the issues?

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