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Facts
The assessee filed an appeal against an order dated 14.01.2025, which was delayed by 85 days. The assessee's representative argued that the CIT(A) dismissed the appeal without providing adequate opportunity to be heard. The Revenue's DR supported the lower authorities' orders.
Held
The Tribunal condoned the delay in filing the appeal. It was held that the assessee should be given one more opportunity to present its case before the Assessing Officer (AO) to substantiate its claim. The issues were restored to the file of the AO for fresh adjudication.
Key Issues
Whether the assessee was provided 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
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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 order dated 14.01.2025 passed in Appeal No.NFAC/2015-16/10129650 for the assessment year 2016-2017. 2. The appeal of the assessee is barred by 85 days. Considering the facts and circumstances of the case, delay of 85 days in filing the present appeal by the assessee is condoned and the appeal is admitted for hearing. 3. 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 prayer that the matter may be restored to the file of ld. AO to decide the issue involved in the appeal afresh so that the assessee could be able to produce all the evidence to substantiate his claim.
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).
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 the 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.