2021 (11) TMI 310 - AT - Income Tax

Appeal of the assessee dismissed by the ld. CIT(A) ex parte - As submitted assessee is not interested in pursuing his case, therefore, no opportunity should be given to the assessee and the appeal of the assessee may be dismissed with cos - HELD THAT - On the dates neither the assessee appeared nor any adjournment application on behalf of assessee was filed. Even before the Tribunal, none has appeared on behalf of the assessee. It was the bounded duty of the parties i.e. assessee as well as the Department to appear before the Revenue authorities at all stages. Since, this was the assessee's appeal, therefore it was all the more important for the assessee to appear before A.O. as well as before the Ld. CIT(A). However, the assessee had not acted with due diligence. Nevertheless, the principles of natural justice demand that the lis between the parties should be decided on merits after providing due opportunity of hearing to both the parties. Accordingly, we decide to give one more opportunity of hearing to the assessee and remand the matter back to the record of the ld. CIT(A) for deciding the issue afresh on merits after giving an opportunity of hearing to the assessee subject to cost of ₹ 2,000/- to be paid by the assessee in the account of Prime Minister's National Relief Fund/Prime Minister's Care Fund within 30 days from the date of receipt of this order. The assessee is also directed to cooperate with the ld. CIT(A) in deciding the appeal on merits and without any sufficient reason, not to take further adjournments.

Summary

Issues:
Appeals filed against separate orders of CIT(A) for A.Y. 2011-12. Common issues in both appeals.

Analysis:
- The appeals were heard through video conference due to the Covid-19 Pandemic.
- A consolidated order was passed for both appeals due to common issues.
- Lead case was taken as ITA No. 76/JP/2019 for A.Y. 2011-12.
- Assessee raised grounds related to lack of opportunity, e-filing of appeal, penalty imposition, and time-barred proceedings.
- Assessee did not appear during the hearing, leading to an ex parte decision by CIT(A).
- Ld. CIT(A) requested e-appeal filing, but the assessee failed to comply.
- Tribunal observed the lack of diligence on the part of the assessee but emphasized the importance of providing a fair hearing.
- Assessee was granted one more opportunity for a fresh hearing with a cost of ?2,000 to be paid to the Prime Minister's National Relief Fund.
- Assessee directed to cooperate with CIT(A) and not seek unnecessary adjournments.
- ITA No. 77/JP/2019 had a similar lack of appearance by the assessee.
- Findings from ITA No. 76/JP/2019 applied to ITA No. 77/JP/2019.
- Both appeals allowed for statistical purposes only.

This detailed analysis highlights the procedural aspects, lack of appearance by the assessee, the importance of providing a fair hearing, and the directions given for further proceedings in the case.