JAYDEB PAL,NORTH TWENTY FOUR PARGANAS vs. ITO, WARD 49(1), , KOLKATA

Facts

The assessee filed an appeal against the CIT(A)'s order which dismissed their appeal for AY 2011-2012 due to non-cooperation. The assessee's counsel requested another opportunity to submit documents to the Assessing Officer, stating previous difficulties in furnishing them.

Held

The Tribunal found that the issues required verification by the Assessing Officer. Therefore, in the interest of justice, the matter was restored to the Assessing Officer to decide afresh after providing the assessee with an opportunity to furnish the relevant documents.

Key Issues

Whether the case should be remanded to the Assessing Officer to provide the assessee another opportunity to furnish documents, despite the CIT(A) having dismissed the appeal due to the assessee's non-cooperation.