TIRHUT DUGDH UTPADAK SAHKARI SANGH LTD.,MUZAFFARPUR vs. ACIT DARBHANGA, DARBHANGA
Facts
The assessee appealed against the CIT(A)'s order for the assessment year 2017-18, which had dismissed the appeal without granting sufficient opportunity of being heard. The assessee's AR requested that the matter be restored to the AO's file to allow the assessee to produce all necessary evidence to substantiate its claim. The Senior DR supported the orders of the lower authorities, arguing that the assessee had failed to produce any evidence at either stage.
Held
The Tribunal noted the assessee's inability to substantiate its claim before the lower authorities. However, in the interest of justice and based on the AR's request, the Tribunal granted the assessee one more opportunity to present its case. The issues in appeal were restored to the file of the Assessing Officer for fresh adjudication, ensuring the assessee receives an adequate opportunity of being heard, and the assessee is directed to cooperate positively.
Key Issues
Whether the CIT(A) erred in dismissing the appeal without providing sufficient opportunity to the assessee to be heard and produce evidence, and if the matter should be restored to the AO for fresh adjudication.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “PATNA BENCH”, PATNA
Before: SHRI GEORGE MATHAN & SHRI RAKESH MISHRA
आयकर अपीलीय अधिकरण, पटना न्यायपीठ, पटना IN THE INCOME TAX APPELLATE TRIBUNAL “PATNA BENCH”, PATNA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER आयकर अपील सं/ITA No.245/PAT/2024 (नििाारण वर्ा / Assessment Year : 2017-2018) Tirhut Dugdh Utpadak Vs DCIT/ACIT, Circle-3, Darbhanga Sahakari Sangh Limited, PO : Kolhua Paigamberpur, Muzaffarpur, Bihar-843108 PAN No. :AAAAT 9716 B (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee by : Shri D.V.Pathy, Sr. Advocate राजस्व की ओर से /Revenue by : Shri Rajat Datta, CIT-DR सुनवाई की तारीख / Date of Hearing : 08/09/2025 घोषणा की तारीख/Date of Pronouncement : 08/09/2025 आदेश / O R D E R Per George Mathan, JM : This is an appeal filed by the assessee against the order dated 08.12.2023, passed by the Id. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, for the assessment year 2017-2018. 2. It was submitted by the ld AR that the ld. CIT(A) has dismissed the appeal of the assessee without providing any sufficient opportunity of being heard to the assessee. It was the prayer that the matter may be restored to the file of ld. AO to decide the issue involved in the appeal afresh so that the assessee could be able to produce all the evidence to substantiate his claim. 3. In reply, ld Sr. DR vehemently supported the orders of the Assessing Officer and ld. CIT(A). It was the submission that the assessee has not produced any evidence either before the ld. Assessing Officer or before the
2 ITA No.245/PAT/2024 ld. CIT(A). It was the submission that orders of the authorities below deserves to be upheld. 4. We have considered the rival submissions. As it is noticed from the orders of the authorities below that the assessee could not substantiate its claim by providing relevant documents neither before the ld. CIT(A) in appellate proceedings nor before the ld. AO in assessment proceedings. However, the ld. AR has made a request before the Bench that if the assessee is given one more opportunity to represent its case before the ld. AO, the assessee could be able to provide all the details before the ld. Assessing Officer to substantiate its claim. This being so, in the interest of justice, we grant the assessee one more opportunity to substantiate its claim before the ld. AO by restoring the issues in the appeal to the file of ld. AO for adjudicating afresh after providing the assessee adequate opportunity of being heard. The assessee shall cooperate in the readjudication proceeding before the AO positively. 5. In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 08/09/2025.
Sd/- Sd/- (RAKESH MISHRA) (GEORGE MATHAN) लेखा सदस्य/ ACCOUNTANT MEMBER न्यानयक सदस्य / JUDICIAL MEMBER पटना Patna; ददनाांक Dated 08/09/2025 Prakash Kumar Mishra, Sr.P.S.
3 ITA No.245/PAT/2024 आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to : 1. Appellant 2. प्रत्यर्थी / The Respondent- आयकर आयुक्त(अपील) / The CIT(A), 3. 4. आयकर आयुक्त / CIT 5. विभागीय प्रविविवि, आयकर अपीलीय अविकरण, पटना / DR, ITAT, Patna गार्ड फाईल / Guard file. 6.
सत्यापपत प्रतत //True Copy// आदेशािुसार/ BY ORDER,
(Assistant Registrar) आयकर अपीलीय अधिकरण, पटना /ITAT, Patna
