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Facts
The assessee filed an appeal against the order of the CIT(A) which dismissed the appeal ex-parte. The assessee's counsel submitted that no reasonable opportunity was given and requested for fresh evidence to be considered.
Held
The Tribunal set aside the order of the CIT(A) and restored the issue to the Assessing Officer for readjudication after considering fresh evidence filed by the assessee.
Key Issues
Whether the CIT(A) was justified in dismissing the appeal ex-parte without providing a reasonable opportunity to the assessee and considering fresh evidence.
Sections Cited
143(3)
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Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK
Before: SHRI GEORGE MATHAN & SHRI RAJESH KUMAR
(�नधा�रण वष� / Assessment Year : 2016-17) Totupura Bharatha Royal, C/O. Vs Ito, Ward -2(1), M.K.Balkrishnan, Near Rengali Sambalpur Railway Station, Rengali, Dist: Sambalpur PAN No. BCCPR 3058 Q .. (अपीलाथ� /Appellant) (��यथ� / Respondent) �नधा�रती क� ओर से /Assessee by : Shri Prajnaraj Mohanty, Adv. : Shri Vijaya Singh, ld Sr DR राज�व क� ओर से /Revenue by सुनवाई क� तार�ख / Date of Hearing : 01/12/2025 घोषणा क� तार�ख/Date : 01/12/2025 of Pronouncement आदेश / O R D E R Per Bench : This is an appeal filed by the assessee against the order of the ld CIT(A),National Faceless Appeal Centre (NFAC), Delhi dated 01.08.2025 in Appeal No.CIT(A), Sambalpur/10196/2018-19 for the assessment year 2016-2017, in the matter of assessment u/s.143(3) of the Act 2. Shri Prajnaraj Mohanty. Ld AR represented on behalf of the assessee and Shri Vijaya Singh, ld Sr DR appeared on behalf of the revenue.
At the time of hearing, ld AR of the assessee submitted that the ld CIT(A), NFAC has passed the order exparte without giving reasonable opportunity of the assessee. He submitted that the ld CIT(A) has dismissed the appeal solely on the ground that the assessee could not submit any explanation/details to substantiate his grounds of appeal
against the addition made by the Assessing Officer and, therefore, it is presumed that either the appellant is not getting the notices or is not pursuing the appeal due to some other reasons. He submitted that no notice of hearing was received by the assessee. Ld AR also submitted that the assessee wants to file a paper book containing fresh evidences and seek adjournment. It was categorically prayed that for the filing of fresh evidences, which were not filed before the AO for which, some time may be provided. He prayed that if one more opportunity is granted, the assessee would be in a position to cooperate in the set aside proceedings before the ld AO with all documentary evidence in support of the claim.
5. In reply, ld Sr DR submitted that the assessee has been given ample opportunity to putforth his case before the ld CIT(A) as has been evident from the order of the ld CIT(A). He also submitted that the AO has also passed the order u/s.143(3) considering all the evidences filed before him.
6. We have considered the rival submissions. When it was categorically stated by ld AR of the assessee that fresh evidences will be submitted before the AO, therefore, there is no point adjourning the matter to another date and, therefore, the adjournment is rejected. In view of the foregoing, and in the specific facts and circumstances of the