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Facts
The assessee filed an appeal against the order of the CIT(A) for AY 2018-19. It was noted that the assessee did not submit documentary evidence before the CIT(A) despite being given several opportunities and not complying with notices.
Held
The Tribunal remitted the issue back to the CIT(A) to decide on merit after allowing proper opportunity for the assessee to present documentary evidence and comply with notices.
Key Issues
Whether the assessee's appeal should be allowed/dismissed on merit without proper documentary evidence and compliance with notices.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH ‘B’: NEW DELHI
(Assessment Year: 2018-19) Noslar International Limited (in Liquidation), vs. CIT (Appeals), 3/14, Mohan Apartments, Punjabi Bagh, New Delhi. New Delhi – 110 026. (PAN : AACCN1916B) (APPELLANT) (RESPONDENT) ASSESSEE BY : Ms. Maitreyee Mishra, Advocate REVENUE BY : Shri Rajesh Kumar Dhanesta, Sr. DR Date of Hearing : 30.06.2025 Date of Order : 30.06.2025 O R D E R
PER S.RIFAUR RAHMAN, ACCOUNTANT MEMBER :
This appeal is filed by the assessee against the order of ld. Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘ld. CIT (A)] dated 21.01.2025 for Assessment Year 2018-19.
At the time of hearing, it is brought to our notice that no documentary evidences were submitted before ld. CIT (A) even though assessee was given several opportunities and assessee has not complied to the details of notices issued by ld. CIT (A), which are placed at page 3 of the impugned order.
3. After considering the submissions of both the parties, we are inclined to remit this issue back to the file of ld. CIT (A) to decide the issue on merit after getting proper documentary evidences from the assessee, after giving proper opportunity of being heard to the assessee. Further we direct assessee also to submit relevant information and comply to the notices issued by the lower authorities without seeking any adjournments. We are allowing the appeal of the assessee without charging any penalty with the assurance of the ld. AR during the proceedings.
In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on this 30TH day of June, 2025 after the conclusion of the hearing.