SUBHASH RANJAN,PATNA vs. ITO, WARD- 6 (1), PATNA
Facts
The assessee filed an appeal against the order of the CIT(A) for AY 2015-2016. The assessee's representative argued that the CIT(A) dismissed the appeal without providing an adequate opportunity of being heard. The assessee requested the case be restored to the AO for a fresh adjudication.
Held
The Tribunal noted that the assessee failed to substantiate claims before the lower authorities. However, in the interest of justice, the assessee was granted one more opportunity to present evidence before the AO. The issues were restored to the AO for fresh adjudication.
Key Issues
Whether the assessee was denied a proper opportunity of being heard by the CIT(A) and if the case should be restored for fresh adjudication.
Sections Cited
IT Act
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.199/PAT/2025 (नििाारण वर्ा / Assessment Year : 2015-2016) Subhash Ranjan Vs ITO, Ward-6(1), Patna 1st Floor, Mehta Brothers, Abulash Lane, Machhuatoli, Patna, Bihar-800004 PAN No. :ACOPR 8078 H (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee by : Shri Alok Kumar, Advocate राजस्व की ओर से /Revenue by : Shri Ashwani Kumar Singal, JCIT 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 24.02.2025, passed by the Id. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, for the assessment year 2015-2016. 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.199/PAT/2025 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.199/PAT/2025 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
