RAMA CHANDRA PRADHAN,JALANGADIHA vs. INCOME TAX OFFICER( KEONJHAR WARD), KEONJHAR
What did the Tribunal hold?
The Tribunal noted that the assessee was given opportunities but failed to provide evidence before the lower authorities. To ensure natural justice, the issues were restored to the CIT(A) for readjudication with an opportunity for the assessee to present evidence.
What were the facts?
The assessee filed an appeal against the CIT(A)'s order for AY 2017-2018. The assessee did not appear before the ITAT, and the appeal was decided based on the CIT-DR's submissions and available records.
What were the issues?
Whether the assessee was provided adequate opportunity to present their case and evidence before the lower authorities.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK
Before: SHRI GEORGE MATHAN & SHRI GIRISH AGRAWAL
O R D E R
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