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Facts
The assessee filed an appeal against the order of the National Faceless Appeal Centre, Delhi, for AY 2021-22. The counsel submitted that the assessee was unable to fully represent their case before the lower authorities and requested that the matter be restored to the AO for a fresh decision after allowing the submission of complete details and evidences. The Ld. DR did not object to this request.
Held
The Tribunal found that providing the assessee with another opportunity to present their case before the AO would serve the ends of justice. Therefore, the appeal was set aside to the file of the AO with directions to decide the matter afresh after affording reasonable opportunity of hearing to the assessee to present arguments and evidences. The appeal was allowed for statistical purposes.
Key Issues
Whether the assessee should be granted another opportunity to present their case and evidences before the Assessing Officer.
Sections Cited
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Income Tax Appellate Tribunal, “PATNA” BENCH, PATNA
Before: SHRI DUVVURU RL REDDY, VP & SHRI RAJESH KUMAR, AM
This is an appeal preferred by the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 26.06.2025 for the AY 2021-22.
At the outset, the ld. Counsel for the assessee submitted that the assessee could not represent his case fully before both the lower authorities. Therefore, the ld. Counsel for the assessee 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.
The ld. DR on the other hand did not oppose the counsel of the assessee.
In the result,the appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open court on 28.11.2025.