What did the Tribunal hold?

The Tribunal held that the additional evidence was crucial for adjudicating the appeal. In the interest of justice, the matter was restored to the Assessing Officer for readjudication after allowing the assessee to present evidence and be heard.

The assessee filed an appeal against the CIT(A)'s order. The assessee's adjournment petition was rejected, and the appeal was disposed of. The CIT(A) had refused to consider additional evidence submitted by the assessee.

What were the issues?

Whether the CIT(A) erred in refusing to consider additional evidence submitted by the assessee. The core issue was the denial of natural justice by not considering relevant evidence.

Mr. Hiren Joshi, Sambalpur vs Ita, Ward-1(1), Sambalpur | ITAT Cuttack 2024

Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL,

Before: MANISH AGARWAL

For Respondent: Shri Charan Dass, Shri Charan Dass, Sr DR

Hearing: 24/0Pronounced: 24/0

IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE BEFORE SHRI GEORGE MATHAN, JUDICIAL JUDICIAL MEMBER AND MANISH AGARWAL MANISH AGARWAL, ACCOUNTANT MEMBER , ACCOUNTANT MEMBER Assessment Year : 2017-18 Sri Hiren Joshi, Sri Hiren Joshi, Vs. I.T.O. Ward I.T.O. Ward-1(1), Behind Hotel Sheela Tower, Behind Hotel Sheela Tower, Sambalpur Sambalpur VSS Marg, Sambalpur VSS Marg, Sambalpur PAN/GIR No PAN/GIR No.AAUPJ 6173 H (Appellant (Appellant) .. ( Respondent Respondent) Assessee by : (None)Adjournment petition : (None)Adjournment petition Revenue by : Shri Charan Dass, : Shri Charan Dass, Sr DR Date of Hearing : 24/0 06/2024 Date of Pronouncement : 24/0 /06/2024 O R D E R Per Bench

This is an appeal filed by the assessee against the order of the ld This is an appeal filed by the assessee against the order of the ld This is an appeal filed by the assessee against the order of the ld CIT(A), CIT(A), NFAC, NFAC, Delhi Delhi dated dated 26.2.2024 in in Appeal Appeal No. No.CIT(A), Sambalpur/10152/2019 /10152/2019-20 for the assessment year 2017 2017-18.

Shri B.R.Panda, ld AR on behalf of the assessee has filed an Shri B.R.Panda, ld AR on behalf of the assessee has filed an Shri B.R.Panda, ld AR on behalf of the assessee has filed an adjournment application. Shri Charan Dass, ld Sr. adjournment application. Shri Charan Dass, ld Sr. DR appeared for the revenue.

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As it is noticed that the issue in this appeal is simple and does not require examination of any papers, this appeal has been disposed off by rejection of adjournment application.

A perusal of the order of the ld CIT(A) shows that the ld CIT(A) has refused to consider the additional evidences produced by the assessee. Admittedly, these evidences are to be considered for the adjudication of the issues in the appeal. Considering these facts and as the additional evidences have been produced before the ld CIT(A) and in absence of such evidences, adjudication of the appeal of the assessee would in fact be causing diversity of justice, in the interest of justice, the issues in this appeal are restored to the file of the Assessing Officer for readjudication after granting the assessee adequate opportunity of being heard. Liberty is granted to the assessee to produce such evidences, as are required, for substantiating the claim.

In the result, appeal of the assessee stands partly allowed for statistical purposes .

Order dictated and pronounced in the open court on 24/06/2024.

Sd/- sd/- (Manish Agarwal) (George Mathan) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 24/06/2024 B.K.Parida, SPS (OS)

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MR. HIREN JOSHI,SAMBALPUR vs. ITA,WARD-1(1), SAMBALPUR

What did the Tribunal hold?

What were the facts?

What were the issues?

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