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Facts
The assessee filed an appeal against the order of the CIT(A) for AY 2009-2010. The assessee admitted that they could not provide complete details to the Assessing Officer. The assessee requested one more opportunity to present their case.
Held
The Tribunal restored the issues to the Assessing Officer for readjudication, granting the assessee an opportunity to present all required details. The assessee was directed to cooperate with the Assessing Officer.
Key Issues
Whether the assessee should be granted an additional opportunity to present details before the AO for substantiating their case.
Sections Cited
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Income Tax Appellate Tribunal, “SMC” BENCH KOLKATA
Before: SHRI GEORGE MATHAN
आदेश / O R D E R This is an appeal filed by the assessee against the order of the ld CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 26.10.2023, passed for the assessment year 2009-2010.
Shri K.S.Rai, ld. AR appeared on behalf of the assessee and Shri S.B.Chakraborthy, ld.Sr. DR appeared on behalf of the revenue.
It was the submission of the ld. AR that the assessee has field page book containing 253 pages. It was submitted that the assessee could not provide the details before the Assessing Officer in its entirety. It was also submitted that 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 for the year under consideration before the ld.AO.
4. In reply, Ld. Sr. DR supported the orders of the ld. AO and the ld. CIT(A). It was the submission that restoring the matter to the file of ld. AO would be, in fact, giving the assessee a second round which should not be granted.
A perusal of the assessment order shows that the assessee was unable to furnish the details as asked for. The Assessing Officer has also in the assessment order has specifically mentioned that details have not been produced as called for. A further perusal of impugned order passed by the Id. CIT(A), shows that the assessee has not cooperated in the appellate proceedings However, ld. AR before us requested for one more opportunity to produce the documents before the ld.AO to file all the details as required. In such circumstances, in the interest of justice, we restore the issues to the file of Id. AO for readjudicating the issues on merits after granting the assessee adequate opportunity of being heard. The assessee is also directed to cooperate with the ld. AO in the readjudication proceedings, positively.