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Facts
The assessee filed appeals against the order of the CIT(A) for assessment years 2013-14 and 2014-15. The assessee contended that the Ld.CIT(A) failed to judiciously consider their submissions and documentary evidence.
Held
The Tribunal observed that the Ld.CIT(A) did not deal with the documentary evidence, which is contrary to Section 250(6) of the Act. Therefore, the matters were remitted back to the Ld.CIT(A) for fresh adjudication, with a direction to provide the assessee a reasonable opportunity of being heard. The stay applications were dismissed as infructuous.
Key Issues
Whether the Ld.CIT(A) erred by not considering the assessee's contentions and documentary evidence in accordance with the provisions of the Income Tax Act, necessitating a remand for fresh adjudication.
Sections Cited
250(6)
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Income Tax Appellate Tribunal, COCHIN BENCH, COCHIN
Before: Shri Inturi Rama Rao & Shri Prakash Chand Yadav
O R D E R
Per Prakash Chand Yadav, JM :
The present appeals of the assessee are arising from the order of the learned Commissioner of Income-tax (Appeals) dated 17th January, 2024 and it relates to the assessment years2013-2014 and 2014-2015, having DIN & Order No.ITBA/NFAC/S/ 250/2023-24/1059804295(1)& No.ITBA/ NFAC/S/ 250/2023-24/1059803614(1), respectively.
At the outset, the learned Counsel for the assessee pointed out that the Ld.CIT(A) has not dealt with the contentions of the assessee in a judicious manner.
We have heard the rival submissions and perused the material available on record. We observe that the ld.CIT(A) has not at all dealt with the documentary evidences filed by the assessee in support of his case, meaning thereby the order of the Ld.CIT(A) is not in accordance with the provisions of sec.250(6) of the Act. Therefore, in the interest of justice, we remit these matters back to the file of the Ld.CIT(A) for fresh adjudication. Needless to say, the Ld.CIT(A) shall afford reasonable opportunity of being heard to the assessee before passing any order.
In the result, the appeals filed by the assessee in ITA are allowed for statistical purposes.
Since we have already decided the appeals the stay applications filed by assessee become infructuous and hence the same are dismissed.