SK KALIMUDDIN,BHADRAK vs. INCOME TAX OFFICER BHADRAK WARD,BHADRAK, BHADRAK
Facts
The assessee filed an appeal against an order of the CIT(A) which dismissed the appeal without providing a sufficient opportunity to be heard. The assessee claimed to be suffering from cancer and unable to provide necessary documents to the AO.
Held
The Tribunal considered the rival submissions and noted that the assessee could not substantiate their claim with relevant documents. However, to provide a fair opportunity, the Tribunal restored the issues to the file of the AO for a fresh adjudication.
Key Issues
Whether the assessee was provided a sufficient opportunity of being heard by the CIT(A) and whether the matter should be restored to the AO for fresh adjudication.
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
आदेश / O R D E R Per Bench : This is an appeal filed by the assessee against the order, dated 25.03.2025 passed by the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi for the assessment year 2019-2020. 2. It was submitted by the ld AR that the ld. CIT(A) has dismissed the appeal of the assessee without providing any sufficient opportunity of being heard to the assessee. It was the submission that the assessee is suffering from cancer on account of which the assessee could not provide the required relevant documents before the ld.AO. It was the prayer that the matter may be restored to the file of ld. AO to decide the issue
2 ITA No.322/CTK/2025 involved in this appeal afresh so that the assessee could be able to produce all the evidence to substantiate his claim. 3. In reply, ld Sr. DR vehemently supported the orders of the Assessing Officer and ld. CIT(A). It was the submission that the assessee has not produced any evidence either before the ld. Assessing Officer or before the ld. CIT(A). It was the submission that looking to the non- cooperative attitude of the assessee, a reasonable cost deserves to be levied. 4. 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 neither before the ld. CIT(A) in appellate proceedings nor before the ld. AO in assessment proceedings. However, the ld. AR has made a request before the Bench that if the assessee is given one more opportunity to represent its case before the ld. AO, the assessee could be able to provide all the details before the ld. Assessing Officer to substantiate its claim. This being so, in the interest of justice, we grant the assessee one more opportunity to substantiate its claim before the ld. AO by restoring the issues in this appeal to the file of ld. AO for adjudicating afresh after providing the assessee adequate opportunity of being heard. The assessee shall cooperate in the readjudication proceeding before the AO positively.
3 ITA No.322/CTK/2025 5. In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 14/08/2025. Sd/- Sd/- (राजेश कुमार) (जाजज माथन) (RAJESH KUMAR) (GEORGE MATHAN) लेखा सदस्य/ ACCOUNTANT MEMBER न्यानयक सदस्य / JUDICIAL MEMBER ददनाांक Dated 14/08/2025 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to : अपीलार्थी / The Appellant- 1. 2. प्रत्यर्थी / The Respondent- 3. आयकर आयुक्त(अपील) / The CIT(A), 4. आयकर आयुक्त / CIT 5. विभागीय प्रविविवि, आयकर अपीलीय अविकरण, कटक / DR, ITAT, Cuttack आदेशािुसार/ BY ORDER, 6. गार्ज फाईल / Guard file. सत्यापपत प्रयत //True Copy// (Assistant Registrar) आयकर अपीलीय अधिकरण, कटक/ITAT, Cuttack
