SAMARBAGA SERVICE COOPERATIVE SOCIETY LIMITED,JHARSUGUDA vs. INCOME TAX OFFICER WARD-1, JHARSUGUDA
Facts
The assessee filed an appeal against the order of the Ld.CIT(A), NFAC, Delhi. The assessee's AR submitted that due to unavoidable circumstances, details could not be provided during assessment proceedings and requested the matter be restored to the AO. The Ld Sr DR argued that opportunities were provided, but the assessee failed to produce documents.
Held
The Tribunal considered the submissions and observed that the assessee had shown inability to produce documents during assessment and also failed to comply with notices from CIT(A). In the interest of justice, the issues were restored to the AO for readjudication.
Key Issues
Whether the case should be restored to the AO for fresh adjudication due to the assessee's inability to provide documents and non-compliance with notices.
Sections Cited
IT Act
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 25.03.2025 for the assessment year 2018-2019. 2. At the outset, ld.AR submitted that due to inevitable circumstances the assessee could not provide the details during the course of assessment proceedings. It was submitted that the matter may be restored to the file of ld. AO so that the assessee could be able to produce all the relevant facts in support of his claim before the ld. AO
Ld Sr DR submitted that proper opportunities were allowed and the assessee could not produce the documents as required by both the authorities below. If the matter is restored to the file of ld. AO, a cost may be imposed on the assessee for his non-compliant before both the authorities below.
2
We have considered the rival submissions of the Ld.Sr.DR. On perusal of the assessment order, it is found that the assessee has already shown his inability to produce the documents as required by the ld. AO during the course of assessment proceedings. A further perusal of the order of the ld. CIT(A), clearly shows that notices were issued to the assessee by the ld. CIT(A), however, no compliance has been made by the assessee. In view of the above, in the interest of justice, the issues in this appeal are restored to the file of the ld.AO for readjudication afresh after granting the assessee adequate opportunity of being heard, subject to a payment of cost of Rs.5,000/-(Rupees Five Thousand only) payable by the assesee to the Income Tax Appellate Tribunal Bar Association, Sector-1, CDA, Cuttack-753014, Odisha, within sixty days from the date of this order and receipt of the same would be produced before the ld. AO at the first hearing. In the event of non-payment of the above cost within the above period, the order of the ld. CIT(A) would be confirmed. The assessee is also directed to cooperate with the ld. AO in the readjudication proceedings, positively.
In the result, appeal of assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 24/09/2025. (राजेश कुमार) (जाजज माथन) (RAJESH KUMAR) (GEORGE MATHAN) लेखा सदस्य/ ACCOUNTANT MEMBER न्यानयक सदस्य / JUDICIAL MEMBER ददनाांक Dated 24/09/2025 Prakash Kumar Mishra, Sr.P.S.
3 आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to : अपीलार्थी / The Appellant- 1. 2. प्रत्यर्थी / The Respondent- आयकर आयुक्त(अपील) / The CIT(A), 3. 4. आयकर आयुक्त / CIT 5. विभागीय प्रविविवि, आयकर अपीलीय अविकरण, कटक / DR, ITAT, Cuttack गार्ज फाईल / Guard file. 6. सत्यापपत प्रयत //// आदेशािुसार/ BY ORDER,
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