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Facts
The assessee filed two appeals against separate orders from the CIT(Exemption), Kolkata, which dismissed the assessee's case. The assessee contended that the CIT(E) denied sufficient opportunity to present its case, while the Revenue argued that proper opportunities were provided but the assessee failed to produce the required documents.
Held
The Tribunal noted the assessee's inability to produce documents and that the CIT(E) had issued notices which remained uncomplied with. However, in the interest of justice, the Tribunal restored both appeals to the CIT(Exemption) for fresh adjudication, instructing that the assessee be granted adequate opportunity to be heard.
Key Issues
Whether the CIT(Exemption) provided adequate opportunity to the assessee to present its case before dismissing the appeals, and whether the matter should be restored for fresh adjudication.
Sections Cited
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Income Tax Appellate Tribunal, “B” BENCH, KOLKATA
Before: SHRI GEORGE MATHAN & SHRI SANJAY AWASTHI
O R D E R Per Bench : These two appeals are filed by the assessee against the separate orders both dated 30.11.2024 of the ld. CIT(Exemption), Kolkata, passed in DIN & Notice No.ITBA/EXM/F/EXM45/2024-25/1070784615(1) and ITBA/EXM/F/EXM45/2024-25/1070784635(1).
It was submitted by the ld AR that the ld.CIT(E) without providing sufficient opportunity, dismissed the appeal of the assessee. It was, thus, submitted that the matter may be restored to the file of ld. CIT(E) to decide the issue afresh enabling the assessee to file the relevant documents to substantiate its claim.
In reply, ld Sr DR submitted that proper opportunities were allowed and the assessee could not produce the documents as required by both the authorities below. It was submitted that the order passed by the ld. CIT(E) deserve to be upheld.
4. We have considered the rival submissions. On perusal of the impugned order, it is found that the assessee has already shown his inability to produce the documents as required by the ld. CIT(E) during the course of appellate proceedings. A further perusal of the order of the ld. CIT(E), clearly shows that notices were issued to the assessee by the ld. CIT(E), however, no compliance has been made by the assessee. In view of the above, in the interest of justice, the issues in both appeals are restored to the file of the ld.CIT(E) 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 dictated and pronounced in the open court on 19/05/2025. Sd/- Sd/- (SANJAY AWASTHI) (GEORGE MATHAN) लेखा सदस्य/ ACCOUNTANT MEMBER न्यधनयक सदस्य / JUDICIAL MEMBER कोलकाता Kolkata; ददनाांक Dated 19/05/2025 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to : अपीलार्थी / The Appellant- 1.