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Facts
The assessee's appeals were dismissed ex-parte by the CIT(A). The assessee argued that they could not present all evidence due to circumstances and prayed for the matter to be restored to the AO for a fresh adjudication.
Held
The Tribunal, in the interest of justice, granted the assessee one more opportunity to substantiate its claim before the AO. The issues were restored to the file of the AO for fresh adjudication, with a caution that adverse inference may be drawn if the assessee fails to cooperate.
Key Issues
Whether the assessee should be granted another opportunity to present evidence before the AO after the appeal was dismissed ex-parte by the CIT(A)?
Sections Cited
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Income Tax Appellate Tribunal, “B” BENCH, KOLKATA
Before: SHRI GEORGE MATHAN & SHRI RAKESH MISHRA
आदेश / O R D E R Per George Mathan, JM: These are the appeals filed by the assessee against the order passed by the ld.CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 04.07.2025 for the assessment year 2015-2016.
During the course of hearing, it was submitted by the ld. AR that the ld. CIT(A) has dismissed the appeals of the assessee ex-parte. It was the prayer that the matter may be restored to the file of ld. AO to decide the issue involved in the appeal afresh so that the assessee could be able to produce all the evidence to substantiate its claim.
In reply, ld Sr DR vehemently supported the orders of the Assessing Officer and ld. CIT(A).
We have considered the rival submissions. As it is noticed from the orders of the authorities below that the assessee could not substantiate its claim by providing relevant documents. Even the assessee was also failed