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Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK
Per Bench : This is an appeal filed by the assessee against the order of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 24.09.2021 passed in DIN & Order No.ITBA/NFAC/S/250/2021- 22/1035849144(1) for the assessment year 2013-2014. 2. It was submitted by the ld. AR on behalf of the assessee that the appeal of the assessee before the ld. CIT(A) was dismissed on account of non-prosecution. It was the submission that on account of Covid period, the assessee was unable to represent its matter properly before the ld. CIT(A). It was the prayer that the assessee may be granted another opportunity to represent its case before the ld. CIT(A).
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In reply, the ld. Sr.DR submitted that if an opportunity is going to be granted to the assessee to represent his matter again before the ld. CIT(A) cost should be levied. It was the submission that the substantial time of the revenue is wasted on account of non-compliance.
We have considered rival submissions.
A perusal of the order of the ld. CIT(A) shows that four opportunities have been granted to the assessee by issuing notices through ITBA System via e-Mail. It was submitted by the ld. AR that notices have been received but the assessee was unable to correspond with its counsel. This being so, we are of the opinion that the assessee should be granted another opportunity of being heard before the ld. CIT(A). This is however, subject to the levy of cost of Rs.5000/- (Rupees Five Thousand Only) payable under the head “Others” by the assessee before the AO and challan of the same be submitted to the ld.CIT(A). Thus, the issues in the appeal of the assessee are restored to the file of CIT(A) for readjudication after granting adequate opportunity of the assessee.
In the result, appeal filed by the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 05/07/2022. (अरुण खोड़पऩया) (जाजज माथन) (ARUN KHODPIA) (GEORGE MATHAN) ऱेखा सदस्य/ ACCOUNTANT MEMBER न्यानयक सदस्य / JUDICIAL MEMBER कटक Cuttack; ददनाांक Dated 05/07/2022 Prakash Kumar Mishra, Sr.P.S.
3 आदेश की प्रनिलऱपप अग्रेपषि/Copy of the Order forwarded to : 1. अऩीऱाथी / The Appellant- Subhag Projects Private Ltd., Qtr.No.4, 1st Floor, Kobi Swain Apartment, Banamali Chhak, Kendrapara-754213 प्रत्यथी / The Respondent-
ITO, Kendrapara Ward, Kendrapara 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. आदेशािुसार/ BY ORDER, सत्यापऩत प्रयत ////
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