Umesh Kumar Singh Vs ITO (ITAT Ranchi)
Assessee filed appeal against the order of the CIT(A)/NFAC dated 23.10.2024 for AY 2017-18. Assessee had failed to produce necessary documents before both AO & CIT(A). As a result, e CIT(A) dismissed the appeal ex-parte without adjudicating the issues on merits.
Before Tribunal, Assessee submitted that he could not furnish documents earlier due to unavoidable reasons, and requested one more opportunity to present relevant evidence before AO. It was pleaded that the matter may be restored to AO for fresh consideration.
Department strongly opposed the plea and submitted that adequate opportunity was already provided by both lower authorities, but Assessee did not cooperate. Therefore, the orders deserved to be upheld.
After hearing both parties, Tribunal observed that CIT(A) had dismissed the appeal ex-parte. Though Assessee was negligent earlier, he was now willing to cooperate and produce documents. In the interest of justice, Tribunal considered it appropriate to offer one final opportunity to Assessee . However, Tribunal also felt that failure to cooperate earlier had wasted valuable time of Department & appellate authorities.
Therefore, Tribunal restored the matter to AO for fresh adjudication subject to a condition- Assessee must pay a cost of ₹10,000/- to the Jharkhand Income Tax Bar Association, Ranchi within 60 days, and produce proof of such payment before AO at the first hearing. Tribunal also directed that Assessee must fully cooperate with AO, and no unnecessary adjournments should be sought. If the cost is not paid, AO will be free to proceed as per law.
