GOUDLA LINGARAJ,BHUBANESWAR vs. ITO,WARD-5(1),BHUBANESWAR, BHUBANESWAR

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ITA 250/CTK/2024Status: DisposedITAT Cuttack31 July 2024AY 2016-172 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal noted that the assessee failed to produce evidence before the lower authorities. To provide an opportunity to substantiate the claims, the issues were restored to the CIT(A) for readjudication.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order for AY 2016-2017. The assessee did not appear, but filed an adjournment application which was rejected.

What were the issues?

Whether the assessee was provided with adequate opportunity to substantiate their claims 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 MANISH AGARWAL

Hearing: 31/07/2024Pronounced: 31/07/2024

O R D E R Per Bench : This is an appeal filed by the assessee against the order dated 30.03.2024, passed by the CIT(A), National Faceless Appeal Centre (NFAC), Delhi, passed in I.T.Appeal No.ITBA/NFAC/S/250/2023- 24/1063710486(1), for the assessment year 2016-2017.

2.

None appeared on behalf of the assessee, however, the assessee has filed an adjournment application wherein the ground seeking adjournment is not acceptable, hence, we reject the adjournment application and proceed to dispose off the appeal finally.

3.

As it is noticed that the issue is that as per the order of the ld. CIT(A) in para 6.2, 6.3 & 6.4, the findings of the ld. CIT(A) is that the evidences required to substantiate the claims have not been produced by the assessee before the lower authorities. This being so, in the interest of justice and to grant the assessee adequate opportunities to substantiate his case, the issues in this appeal are restored back to the file of ld. CIT(A) for readjudication after granting the assessee adequate opportunity of being heard. 4. In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 31/07/2024.

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