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Facts
The assessee filed an appeal against the order of the Ld.CIT(A). The assessee's representative stated that due to unavoidable circumstances, they could not provide necessary details during the assessment proceedings. The revenue's representative argued that opportunities were given, but the assessee failed to produce the documents.
Held
The Tribunal noted that the assessee had previously indicated an inability to produce documents and had not complied with notices from the CIT(A). In the interest of justice, the appeal was restored to the AO for readjudication, subject to a cost of Rs. 5,000/- payable by the assessee.
Key Issues
Restoration of the case to the AO for readjudication due to the assessee's inability to furnish details during assessment proceedings, with a direction to pay costs.
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 : This is an appeal filed by the assessee against the Ld.CIT(A), National Faceless Appeal Centre(NFAC) the order dated 12//06/2025 passed in Appeal No. NFAC/2015-16/10385062 for the assessment year 2016-2017. 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.
We have considered the 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.