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Facts
The assessee filed appeals against the orders of the CIT(A) for assessment years 2016-17 and 2019-20. During assessment, the AO requested details, but the assessee failed to provide documentary evidence. The CIT(A) dismissed the appeal without considering the submitted facts.
Held
The Tribunal noted that the assessee failed to furnish details to the AO and produce evidence before the CIT(A). To ensure justice, the appeals were restored to the AO for readjudication with adequate opportunity for the assessee to be heard.
Key Issues
Whether the appeals should be allowed for readjudication due to failure to provide evidence during assessment and appellate proceedings.
Sections Cited
IT Act
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Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK
Before: SHRI GEORGE MATHAN & SHRI RAJESH KUMAR
आदेश / O R D E R Per Bench : These two appeals are filed by the assessee against the Ld. CIT(A), National Faceless Appeal Centre(NFAC), Delhi. Both the orders dated 19/06/2025 passed in separate Appeal Nos. NFAC/2015-16/1033677422 and NFAC/2018-19/10367745 for the assessment year 2016-17 and 2019-20. 2. It was the submission that the during the course of assessment proceedings, the AO asked the assessee certain details regarding its claim, however, the assessee could not submit the documentary evidence before the AO. Ld. AR submitted that the assessee before the ld. CIT(A)
has filed statement of facts along with grounds of appeal but the ld. CIT(A) without considering the same dismissed the appeal of the assessee. Therefore, the ld. AR prayed that one more opportunity may be provided to the assessee to represent its case and substantiate its claim before the AO.
3. In reply, ld. Sr. DR vehemently supported the orders of the ld. CIT(A) and the ld. AO. It was the submission that restoring the matter to the file of AO would be, in fact, giving the assessee a second round which should not be granted.
4. We have considered the rival submissions. A perusal of the assessment order clearly shows that the assessee could not furnish the details as asked for by the AO during the course of assessment proceedings. Further on perusal of the order of the ld. CIT(A), clearly shows that the assessee could not produce any evidences to substantiate its claim. As no compliance has been made before the ld. AO during the course of assessment proceedings, nor the assessee could submit any documentary evidences regarding his claim before the ld. CIT(A), therefore, in the interest of justice, the issues in both the appeals are restored to the file of the ld. AO for readjudication after granting the assessee adequate opportunities of being heard, subject to a cost of Rs.10,000/-(Rupees Ten Thousand only) each payable by the assessee to the Income Tax Appellate Tribunal Bar Association, Secor-1, CDA, Cuttack, Odisha-7453014 within 60 days from the date of this order and production of the evidence of such payment shall be made within the