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Facts
The assessee filed appeals against the order of the Id. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, for the assessment year 2015-2016. The CIT(A) had dismissed the assessee's appeals ex-parte due to the failure to produce relevant documents and evidence.
Held
The Tribunal considered the assessee's request for another opportunity to present its case and, in the interest of justice, granted it. The issues in all three appeals are restored to the file of the Assessing Officer for fresh adjudication, provided the assessee cooperates, otherwise the AO is at liberty to draw adverse inference.
Key Issues
Whether the assessee, whose appeals were dismissed ex-parte by the CIT(A) for lack of evidence, should be granted a further opportunity to substantiate its claims before the Assessing Officer.
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