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Facts
The assessee appealed an order from the National Faceless Appeal Centre for AY 2017-18. The core of the assessee's argument was that the Assessing Officer (AO) and the Commissioner of Income Tax (Appeals) had failed to consider the evidence provided by the assessee.
Held
The Tribunal observed that the lower authorities, the AO and the CIT(A), had not considered the evidence furnished by the assessee. Consequently, the Tribunal decided to restore the case to the AO for a fresh adjudication (denovo) after taking into account all the submitted evidence and providing the assessee a proper opportunity of being heard.
Key Issues
Failure of lower authorities to consider assessee's evidence; Need for denovo adjudication.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, `GAUHATI BENCH, GUWAHATI
Before: SHRIDUVVURU RL REDDY, VP & SHRI RAJESH KUMAR, AM
This is an appeal preferred by the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 31.03.2023 for the AY 2017-18.
After hearing the rival contentions and perusing the materials available on record, we find that the ld. AO as well as the ld. CIT (A) have not taken into account the evidences furnished by the assessee. In our opinion, the ends of justice will be well served if the case is restored to the file of the ld. JAO for denovo adjudication, after taking into account all the evidences filed by the assessee. Consequently, we restore the issue back to the file of the ld. AO with a direction to take into account the said evidences filed by the
In the result, the appeal of the assessee is allowed for statistical purpose.
Order pronounced on 13.03.2026.