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Facts
Naskar Land Developer Pvt. Ltd. filed an appeal against the CIT(A)'s order for AY 2016-2017. The assessee had not appeared before either the Assessing Officer or the CIT(A) during previous proceedings. During the ITAT hearing, the assessee requested another opportunity to present its case and evidence.
Held
The tribunal noted the assessee's non-representation at lower levels. In the interest of justice and with no objection from the Sr. DR, the case was restored to the Assessing Officer for fresh adjudication, granting the assessee adequate opportunity to be heard. The assessee was directed to cooperate in the readjudication proceedings.
Key Issues
Whether to grant the assessee another opportunity to represent its case and submit evidence, given its prior non-appearance before lower authorities, and consequently, whether to remand the matter for fresh adjudication by the Assessing Officer.
Sections Cited
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Income Tax Appellate Tribunal, “C” BENCH, KOLKATA
Before: SHRI GEORGE MATHAN & SHRI SANJAY AWASTHI
Per Bench : This is an appeal filed by the assessee against the order dated 06.11.2023, passed by the CIT(A), National Faceless Appeal Centre (NFAC), Delhi in DIN & Order No.ITBA/NFAC/S/250/2023- 24/1057726730(1), for the assessment year 2016-2017. 2. Shri Sidharth Paradh, AR, appeared on behalf of the assessee. Shri Praveen Kishore, Sr. DR Sr. DR appeared on behalf of the revenue.
At the outset, a perusal of the order of the ld. CIT(A) as well as the order of the Assessing Officer, show that the assessee has neither represented before the Assessing Officer nor before the ld. CIT(A) to represent its case. However, a prayer was made during the course of hearing before us that the assessee may be given one more opportunity for which the assessee would be able to represent its case before the ld. AO and produce all the evidence to substantiate its case. The ld. Sr. DR did not 2 raise any serious objection in setting aside the issues in this appeal to the file of ld. Assessing Officer. This being so, in the interest of justice, the issues in this appeal are restored to the file of ld. AO for readjudication afresh after granting the assessee adequate opportunity of being heard. The assessee is directed to cooperate in the readjudication proceedings before the Assessing Officer positively.
In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 07/05/2025. (SANJAY AWASTHI) (GEORGE MATHAN) लेखा सदस्य/ ACCOUNTANT MEMBER न्यधनयक सदस्य / JUDICIAL MEMBER कोलकाता Kolkata; ददनाांक Dated 07/05/2025 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to : 1. अपीलार्थी / The Appellant- प्रत्यर्थी / The Respondent- 2. 3. आयकर आयुक्त(अपील) / The CIT(A), 4. आयकर आयुक्त / CIT विभागीय प्रविविवि, आयकर अपीलीय अविकरण, कोलकाता / DR,
ITAT, Kolkata 6. गार्ड फाईल / Guard file. sआदेशधिुसधर/ BY ORDER, सत्यापपत प्रतत //// (