Case Law Details
Raghunath Jew School of Management Studies Vs ITO (Exemption) (ITAT Cuttack)
The facts in the present appeals clearly show that the assessments have been done ex-parte on account of the fact that the books of accounts and bills & vouchers were not produced before the AO. It is also an admitted fact that the assessee has not filed the appeal electronically but the appeals have been filed manually within time. Admittedly, this is a period where the migration from the physical hearing to the faceless hearing took place, for which mistakes must be expected. Under normal circumstances, the issues in the appeals would have to be restored to the file of the ld.CIT(A), NFAC to grant the assessee adequate opportunity to file the appeal electronically. However, by doing so and restoring the issues back to the file of the ld. CIT(A), NFAC would not serve any purpose insofar as the evidences have not been produced before the AO and it would be practically very difficult for the assessee to produce any fresh evidence before the ld. CIT(A), NFAC. This being so, in the interest of justice and to reduce the possible round of litigation, the issues on merits in these appeals are restored to the file of the ld. AO for readjudication after granting the assessee adequate opportunity of being heard. As the assessments have been done ex-parte, the assessee shall pay cost of Rs.25,000/- (Rupees Twenty five Thousand only) per assessment year under consideration to the Income Tax Department and copy of the challan may be produced before the AO. It is hereby clarified that the cost of Rs.25,000/- per assessment year under consideration is not adjustable against any tax liabilities or dues for any of the assessment years.
FULL TEXT OF THE ORDER OF ITAT CUTTACK
These are the appeals filed by the assessee against the separate orders of the ld.CIT(A), National Faceless Appeal Centre (NFAC), Delhi, all dated 30.09.2022, passed in DIN & Order No.ITBA/NFAC/S/250/2022- 23/1046137372(1), ITBA/NFAC/S/250/2022-23/1046137753(1), ITBA/NFAC/S/250/2022-23/1046138161(1) & TBA/NFAC/S/250/2022-23/1046137557 (1) for the assessment years 2009-2010, 2010-2011, 2011-2012 & 2012-2013, respectively.
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