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Facts
The assessee's appeal was dismissed by the Ld.CIT(A) as the assessee failed to provide requested details/clarifications to the Assessing Officer despite multiple notices. The assessee before the tribunal requested an opportunity to provide these details.
Held
The Tribunal held that no prejudice would be caused to the revenue by allowing the Assessing Officer to examine the details and submissions. Therefore, the matter was remanded to the Assessing Officer for fresh examination and decision.
Key Issues
Whether the assessee should be given an opportunity to present details/clarifications after the CIT(A) dismissed the appeal for non-compliance.
Sections Cited
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Income Tax Appellate Tribunal, AHMEDABAD “D” BENCH
Before: DR. BRR KUMAR & SHRI SIDDHARTHA NAUTIYAL
Date of hearing : 19.02.2025 Date of pronouncement : 20.02.2025 आदेश/ORDER PER : DR. BRR KUMAR, VICE PRESIDENT:
Delay Condoned This appeal is filed by the Assessee as against the appellate order dated 16.09.2023 passed by the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, Delhi, relating to the Assessment Year 2014-15.
On going through the record, we find that 4 notices were issued to the assessee requesting him to submit certain details/clarification/ explanation. However, in pursuance to the same the assessee failed to submit any reply and the appeal of the assessee was dismissed by the Ld.CIT(A). Before us the Ld. Counsel for the assessee submitted that, given an opportunity, all the necessary details/submission would be provided to the revenue authorities. We also find that the assessee has not even complied before the Assessing Officer. Having gone through the fact, we hold that the no prejudice will be caused to the revenue if the Assessing Officer is allowed to examine the details/submission submitted by the assessee. Hence, the matter is remanded to the Assessing Officer after examine the details/submission and take decision as per the provision of the Act. The assessee shall comply with the notices issued by the authorities without seeking unnecessary adjournments.