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Facts
The assessee filed an appeal challenging an order passed by the National Faceless Appeal Centre. The original assessment order, though stated to be 6 pages long, was missing pages 3, 4, and 5. Both parties were unable to provide the complete assessment order.
Held
The Tribunal held that it was unable to evaluate the facts and reasons for additions due to the missing pages of the assessment order. Therefore, the matter was restored back to the Assessing Officer (AO) to pass a fresh assessment order after providing an opportunity of hearing.
Key Issues
Whether the assessment order can be adjudicated upon when crucial pages are missing, and if not, what is the appropriate course of action.
Sections Cited
250, 147, 148, 143(3)
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Income Tax Appellate Tribunal, “K-SMC” BENCH MUMBAI
ORDER
PER SANDEEP GOSAIN, JM:
The present appeal has been filed by the assessee challenging the impugned order 11.03.2025 passed u/s 250 of the Income Tax Act, 1961 (‘the Act’), by the National Faceless Appeal Centre / CIT(A), Mumbai for the assessment year 2015- 16.
At the outset, we noticed that the order of assessment dated 26.12.2017 runs into 6 pages. However, out of which page number 3, 4 & 5 are missing.
2 Bandra Urban Co-operative Credit Society Ltd, Mumbai
In this regard, we have asked both the parties to place on record complete order of AO, so as to enable us to evaluate the facts and the reasons recorded by the AO for making additions.
However, Ld. AR submitted that he had made all efforts but could not secure the complete order. Similarly, Ld. DR also submitted that he is unable to get the complete order from its records.
Be that as it may, since we are unable to evaluate the facts and could not know the reasons recorded by the AO for making additions. Therefore, in our considered view, the matter needs to be restored back to the file of AO to pass afresh order of assessment after providing opportunity of hearing to the parties. Thus it is ordered accordingly.
In the result, the appeal filed by the assessee stands allowed for statistical purposes.