Case Law Details
Vavasi Telegence P. Ltd. Vs ITO (ITAT Delhi)
ITAT imposes cost of Rs.25,000 for lackadaisical and non co-operative attitude of the assessee towards the quantum proceedings
On perusal of the first appellate order, we find that the CIT(A) has declined to grant any relief to the assessee owing to the fact that assessee was totally non co-operative in the assessment proceedings despite several opportunities nor has complied before him in the first appellate proceedings. However, the CIT(A) has not rendered any decisions on merit. In our view, it was incumbent upon the CIT(A) to deal with grounds on merit after giving opportunity to the assessee in terms of Section 250(6) of the Act. However, we simultaneously appreciate the concerns of the Revenue on the lackadaisical and non co-operative attitude of the assessee towards the quantum proceedings.
In the totality of circumstances, we consider it expedient to restore the matter back to the file of the Assessing Officer in the larger interest of justice with a view to enable the assessee to avail opportunity once more. However such benevolence will be available at the cost of Rs.25,000/- to be deposited by the assessee within 1 month of service of this order to The Prime Minister Relief Fund. It shall be open to the Assessing Officer to make such inquiry as may be considered expedient in accordance with law on being satisfied towards payment of cost awarded. Needless to say, the assessee shall fully co-operate with the proceedings before the Assessing Officer without any demur and shall furnish the evidences/documents etc. as called for expeditiously.
FULL TEXT OF THE ORDER OF ITAT DELHI
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