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Facts
The assessee preferred an appeal against the order of the National Faceless Appeal Centre. The assessee's counsel argued that crucial documents were not considered by the lower authorities and the AO's order was cryptic. The assessee requested the appeal be restored to the AO.
Held
The Tribunal agreed that the issue needed to be examined in light of the additional evidences. Accordingly, the Tribunal restored the issue to the file of the AO with a direction to decide the issue afresh after providing a reasonable opportunity of hearing to the assessee.
Key Issues
Whether the appeal should be restored to the file of the AO for reconsideration of additional evidence which was not considered by the lower authorities.
Sections Cited
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Income Tax Appellate Tribunal, “A” BENCH, KOLKATA
This is an appeal preferred by the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 28.09.2024 for the AY 2012-13.
At the time of hearing the ld. Counsel for the assessee pointed out that there are certain documents which could not be filed before the ld. AO nor before the ld. CIT (A) and the orders were passed by the lower authorities without taking into account of these evidences which are vital for the adjudication of the issue. Moreover, the ld. Counsel for the assessee submitted that the ld. AO has passed a very cryptic and non-speaking order. Therefore, the ld. Counsel for the assessee prayed that in the interest of justice and fair play the appeal may be restored to the file of the ld. AO with a direction to decide the same
The ld. DR on the other hand left the issue to the wisdom of the Bench.
After hearing the rival contentions and perusing the additional evidences filed by the assessee before the Bench, we are of the view that the issue needs to be examined in the light of these evidences. Accordingly, we restore the issue to the file of the ld. AO with a direction to decide the issue afresh after affording reasonable opportunity of hearing to the assessee.
In the result, the appeal of the assessee is partly allowed for statistical purposes.
Order pronounced in the open court on 30.07.2025.