SANGRAMI VOLUNTARY ORGANISATION ,BALASORE vs. THE INCOME TAX OFFICER(EXEMPTION), CUTTACK, CUTTACK
Facts
The assessee filed an appeal against the order of the CIT(A) for assessment year 2020-2021. The assessee's appeal was dismissed by the CIT(A) because the assessee failed to substantiate its claim with relevant documents and evidence. The assessee requested the matter be restored to the AO for fresh adjudication.
Held
The Tribunal noted that the assessee failed to provide relevant documents and evidence to substantiate its claim, leading to the dismissal of the appeal by the CIT(A). In the interest of justice, the issues were restored to the file of the AO for fresh adjudication.
Key Issues
Restoration of appeal to AO for fresh adjudication due to failure to produce evidence.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK
Before: SHRI GEORGE MATHAN & SHRI RAJESH KUMAR
Per Bench : This is an appeal filed by the assessee against the order of Ld.CIT(A), National Faceless Appeal Centre(NFAC), Delhi dated 14.07.2025 for the assessment year 2020-2021. 2. It was submitted by the ld.AR that the ld. CIT(A) has dismissed the appeal of the assessee ex-pate. It was the prayer that the matter may be restored to the file of the 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 its claim.
2
In reply, ld Sr.DR vehemently supported the orders of the Assessing Officer and ld. CIT(A).
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. Even the assessee was also failed to produce the evidences as required by the ld. CIT(A) and in absence of the same, the ld. CIT(A) has dismissed the appeal of the assessee. This being so, in the interest of justice, we restore the issues in the appeal to the file of ld. AO for adjudicating afresh after providing the assessee adequate opportunity of being heard.
In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on /12/2025. (राजेश कुमार) (जाज" माथन) (RAJESH KUMAR) (GEORGE MATHAN) लेखा सद"य/ ACCOUNTANT MEMBER "या"यक सद"य / JUDICIAL MEMBER "दनांक Dated /12/2025 Prakash Kumar Mishra, Sr.P.S. आदेश क" ""त"ल"प अ"े"षत/Copy of the Order forwarded to : 1. अपीलाथ" / The Appellant- Rebati Dandapat W/O:- Priyaranjan Dandapat, Ward No:- 04, Mandir Pada, Nuapada, 766105
""थ" / The Respondent- ITO, Bhawanipatna Ward, Bhawanipatna आयकर आयु"(अपील) / The CIT(A), 3. आयकर आयु"त / CIT 4. 5. िवभागीय "ितिनिध, आयकर अपीलीय अिधकरण, कटक / DR, ITAT, Cuttack 6. गाड" फाईल / Guard file. स"या"पत ""त ////
3 आदेशानुसार/ BY ORDER,
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