LATA RAY,BALESWAR vs. DCIT, CIRCLE-1(1),CUTTACK, CUTTACK
Facts
The assessee filed an appeal against an order of the CIT(A) for the assessment year 2021-2022. The assessee's AR argued that the CIT(A) dismissed the appeal without providing a sufficient opportunity to be heard. The assessee requested the case be restored to the CIT(A) for a fresh decision on merits.
Held
The Tribunal noted that the assessee had not substantiated its claim with documents before the lower authorities. However, considering the interest of justice and the request for an opportunity, the Tribunal granted the assessee one more chance to present its case before the CIT(A).
Key Issues
Whether the assessee was provided with sufficient opportunity of being heard by the CIT(A), and if not, whether the case should be remanded 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 05.06.2025 passed in Appeal No.NFAC/2020-21/10200078 for the assessment year 2021-2022. 2. It was submitted by the ld. AR of the assessee 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 prayer that the matter may be restored to the file of ld. CIT(A) to decide the issue involved in the appeal afresh on merits so that the assessee could be able to produce all the evidence to substantiate his claim.
2 ITA No.401/CTK/2025
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). 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. CIT(A), the assessee could be able to provide all the details before the ld. CIT(A) 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. CIT(A) by restoring the issues in the appeal to the file of ld. CIT(A) for adjudicating afresh on merits after providing the assessee adequate opportunity of being heard. The assessee shall cooperate in the readjudication proceeding before the ld. CIT(A) positively. 5. In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 13/08/2025. Sd/- Sd/- (राजेश कुमार) (जाजज माथन) (RAJESH KUMAR) (GEORGE MATHAN) लेखा सदस्य/ ACCOUNTANT MEMBER न्यानयक सदस्य / JUDICIAL MEMBER ददनाांक Dated 13/08/2025 Prakash Kumar Mishra, Sr.P.S.
3 ITA No.401/CTK/2025
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 6. गार्ज फाईल / Guard file. sआदेशािुसार/ BY ORDER, सत्यापपत प्रयत //True Copy//
(Assistant Registrar) आयकर अपीलीय अधिकरण, कटक/ITAT, Cuttack
