What did the Tribunal hold?

The issues in the appeal are restored to the file of the Id CIT(A) for readjudication, with a cost of Rs.10,000 to be paid to the Bihar State Legal Services Authority within 60 days. The assessee is also directed to produce evidence before the Id CIT(A).

The assessee's AR prayed for remitting the matter to the Id CIT(A) for readjudication. The Id CIT(A) had provided the assessee five opportunities to present their case.

What were the issues?

Whether the appeal should be allowed for readjudication before the Id CIT(A) with a condition of cost.

Sanjay Kumar Sinha, Samastipur vs ITO | ITAT Patna 2025

assessee. Before us, ld AR prayed for remitting the matter to the file of the ld CIT(A) for readjudication. A perusal of the order of the ld CIT(A) also shows that the ld CIT(A) has provided five times to represent its case. In these circumstances, so as to grant the assessee an opportunity to substantiate his case and considering the contumacious attitude of the assessee, the issues in this appeal are restored to the file of the ld CIT(A) for readjudication subject to the condition that the assessee pays a cost of Rs.10,000/-(Rupees ten thousand only) to “Bihar State Legal Services Authority, Patna” within 60 days from the date of this order. The assessee is also directed to produce the evidences in regard to the claim, as produced before the Tribunal, before the ld CIT(A) for readjudication. .Shall the assessee not pay the cost within the prescribed period, the order of ld CIT(A) is confirmed.

In the result, appeal of the assessee stands partly allowed for statistical purposes.

Order dictated and pronounced in the open court on 02/09/2025.

SANJAY KUMAR SINHA,SAMASTIPUR vs. ITO, WARD- 3 (3), SAMASTIPUR

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