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Facts
The assessee filed two appeals against the JCIT(A)'s orders for AYs 2020-21 and 2021-22. The assessee's AR requested a fresh opportunity to appear before the Assessing Officer (AO) to present and substantiate its case, as it could not do so during the original assessment proceedings.
Held
The Tribunal considered the AR's prayer and, in the interest of justice, restored both appeals to the file of the Assessing Officer. The AO is directed to readjudicate the issues afresh after providing the assessee with adequate opportunity of being heard.
Key Issues
Whether to grant the assessee a fresh opportunity to present its case before the AO and whether to remand the matter for readjudication.
Sections Cited
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Income Tax Appellate Tribunal, “D” BENCH, KOLKATA
Before: SHRI GEORGE MATHAN & SHRI RAKESH MISHRA
Per George Mathan, JM : These two appeals filed by the assessee are against the order of the ld. Addl/JCIT(A)-1, Mumbai, both dated 13.03.2025 for the assessment year 2020-2021 & 2021-2022. 2. It was submitted by the ld. AR that the assessee could not appear before the Assessing Officer, therefore, the assessee may be given one more opportunity to represent its case before the ld. AO, so that the assessee could be able to provide the details to substantiate its case.
In reply, ld. Sr.DR did not raise any serious objection.
We have considered the rival submissions. A perusal of the assessment order, clearly shows that the assessee could not furnish the details as asked for during the course of assessment proceedings. During the course of hearing, ld. AR requested for one more opportunity be given to the assessee to substantiate its case before the ld. Assessing Officer. Considering the prayer of the ld. AR, and in the interest of justice, the issues in both appeals are restored to the file of the ld. AO for readjudication the issues afresh after granting the assessee adequate opportunity of being heard.
In the result, both appeals of assessee are allowed for statistical purposes. Order pronounced in the open court on 06/11/2025. (RAKESH MISHRA) (GEORGE MATHAN) लेखा सदस्य/ ACCOUNTANT MEMBER न्यधनयक सदस्य / JUDICIAL MEMBER कोलकाता Kolkata; ददनाांक Dated 06/11/2025 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to : अपीलार्थी / The Appellant- 1. 2. प्रत्यर्थी / The Respondent- 3. आयकर आयुक्त(अपील) / The CIT(A), 4. आयकर आयुक्त / CIT विभागीय प्रविविवि, आयकर अपीलीय अविकरण, कोलकाता / DR,
ITAT, Kolkata गार्ड फाईल / Guard file. 6. आदेशधिुसधर/ BY ORDER, सत्यापपत प्रतत //// (