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Facts
The assessee preferred appeals against an ex-parte order passed by the Ld. CIT(A). The assessee's counsel submitted that complete details could not be filed before the AO, and prayed for the issue to be restored to the AO for fresh adjudication. The DR did not oppose this prayer.
Held
The Tribunal noted that the AO's order was cryptic and the assessee had not represented its case satisfactorily before the CIT(A). It was held that for the ends of justice, the appeals should be restored to the AO.
Key Issues
Whether the appeals should be restored to the file of the AO for fresh adjudication after the assessee failed to file complete details before the AO and did not represent the case before the CIT(A)?
Sections Cited
143, 147
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Income Tax Appellate Tribunal, “PATNA” BENCH, PATNA
Before: SHRI DUVVURU RL REDDY, VP & SHRI RAJESH KUMAR, AM
O R D E R PerDuvvuru RL Reddy, VP:
These are appeals preferred by the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld. CIT(A)”]even dated 13.06.2024 for the AYs2010-11 & 2013- 14.
2. At the outset, the ld. Counsel for the assessee submitted that the order was passed ex-parte before the learned CIT (A) and also that complete details could not be filed before AO. The ld. Counsel for the assessee therefore prayed that the issue may kindly be restored to the file of the ld. AO so that the complete details/ evidences could be filed and issue be decided on merit afresh.
2.1. After hearing the rival contentions and perusing the materials available on record, we find that the learned AO passed a very cryptic order u/s 143/ 147 of the Act dated 27.12.2017, without giving any detailed finding. We further note that the assessee has not represented the case before the learned CIT (A) as the learned CIT (A) in para no.2 noted that the assessee has not furnished the details/ submission satisfactorily. Under these circumstances, we are of the view that the end of justice would be made if the appeal of the assessee is restored to the file of the learned AO with a direction to re-adjudicate the same after affording reasonable opportunity of being heard to the assessee.
3. The assessee has filed an additional ground which is extracted below:-
“1. For that the alleged amount of Rs.3,18,78,510 received from IIT, Patna do not pertain to PY 2011-12 corresponding to AY 2012-13 and is not in the nature of and on account of contractual receipt received /contractual payment, rather the said amount is in the nature of capital receipt and the same has been disclosed in the balance sheet, which is subject of CAG audit as well as statutory audit under various laws.” 3.1. After hearing the rival contentions and perusing the material on record, we find that the assessee has raised an additional ground of appeal which is admitted and since, the facts of the additional grounds are required verification at the end of the learned AO, accordingly, we are of the view that the end of justice would be made if the appeal of the assessee is restored to the file of the learned AO with a direction to re-adjudicate the same after affording reasonable opportunity of being heard to the assessee.
Order pronounced in the open court on 28.11.2025.