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Facts
The assessee filed an appeal against the CIT(A)'s order for AY 2015-16, contending that the CIT(A) dismissed the appeal without providing adequate opportunity of being heard. The assessee requested the matter be restored to the CIT(A) to allow the submission of evidence, while the Revenue argued that no evidence was produced previously.
Held
The Tribunal acknowledged that the assessee could not substantiate its claim before the CIT(A) in appellate proceedings. In the interest of justice, it restored the issues to the CIT(A) for fresh adjudication, granting the assessee another opportunity to be heard and present all necessary evidence, conditional on the assessee's cooperation.
Key Issues
Whether the CIT(A) erred in dismissing the assessee's appeal without providing sufficient opportunity of being heard, thereby warranting a remand for fresh adjudication.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “C” BENCH, KOLKATA
(निर्धारण वर्ा /Assessment Year :2015-2016) Magan Mal Sethia, Vs ITO, Ward-33(1), Kolkata 5 Russel Street, Kolkata-700071 PAN No. :ALOPS 2055 G (अपीलधर्थी /Appellant) (प्रत्यर्थी / Respondent) .. निर्धाररती की ओर से /Assessee by : Shri Miraj D Shah, AR रधजस्व की ओर से /Revenue by : Shri Sandeep Lakra, Sr. DR सुनवाई की तारीख / Date of Hearing : 08/09/2025 घोषणा की तारीख/Date of Pronouncement : 08/09/2025 आदेश / O R D E R
Per George Mathan, JM:
This is an appeal filed by the assessee against the order passed by the ld.CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 05.12.2024 for the assessment year 2015-2016.
It was submitted by the ld AR that the ld. CIT(A) has dismissed the appeal of the assessee without providing any sufficient opportunity of being heard to the assessee. It was the prayer that the matter may be restored to the file of ld. CIT(A) to decide the issue involved in the appeal afresh so that the assessee could be able to produce all the evidence to substantiate his claim.
In reply, ld Sr. DR vehemently supported the orders of the Assessing Officer and ld. CIT(A). It was the submission that the assessee has not produced any evidence either before the ld. Assessing Officer or before the ld. CIT(A).
2 ITANo.181/Kol/2025 4. We have considered the rival submissions. As it is noticed from the impugned order the assessee could not substantiate its claim by providing relevant documents before the ld. CIT(A) in appellate proceedings. However, the ld. AR has made a request before the Bench that if the assessee is given one more opportunity to represent its case before the ld. CIT(A), the assessee could be able to provide all the details before the ld. CIT(A) to substantiate its claim. This being so, in the interest of justice, we grant the assessee one more opportunity to substantiate its claim before the ld. CIT(A) by restoring the issues in the appeal to the file of ld. CIT(A) for adjudicating afresh after providing the assessee adequate opportunity of being heard. The assessee shall cooperate in the readjudication proceeding before the ld.CIT(A) positively.
In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 08/09/2025.