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Facts
The assessee filed two appeals (ITA Nos. 234 & 237/CTK/2025) against the CIT(A)'s order for AY 2017-2018, which had dismissed the appeal without considering the assessee's submissions. The assessee requested that the matter be restored to the AO for fresh adjudication to allow them to produce evidence, as they had been unable to substantiate their claim with documents before the CIT(A) or AO previously. It was also noted that ITA No. 237/CTK/2025 was a duplication of ITA No. 234/CTK/2025.
Held
The Tribunal partly allowed ITA No. 234/CTK/2025 for statistical purposes, restoring the issues to the file of the Assessing Officer for fresh adjudication on merits, with adequate opportunity for the assessee to be heard. ITA No. 237/CTK/2025 was dismissed as infructuous, being a duplication of ITA No. 234/CTK/2025.
Key Issues
Whether the CIT(A) erred in dismissing the appeal without considering the assessee's submissions, and if the matter should be restored to the AO for fresh adjudication to allow the assessee to substantiate claims. Also, whether one of the appeals was a duplicate.
Sections Cited
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Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK
Before: SHRI GEORGE MATHAN & SHRI RAJESH KUMAR
O R D E R Per Bench : These two appeals are filed by the assessee against the order of the ld. Addl./JCIT(A)-1, Visakhapatnam dated 12.02.2025 for assessment year 2017-2018.
It was submitted by the ld AR that the ld. CIT(A) has dismissed the appeal of the assessee without considering the submission of the assessee attached with Form 35 before the ld.CIT(A). 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.
& 237/CTK/2025 3. In reply, ld Sr. DR vehemently supported the orders of the Assessing Officer and ld. CIT(A).
We have considered the rival submissions. A perusal of the order of the ld.CIT(A) clearly shows that the assessee could not substantiate his claim by providing relevant documents in appellate proceedings. Even before the AO during the course of assessment proceedings the assessee was unable to produce any documentary evidence to substantiate his claim. This being so, in the interest of justice, the issues in this appeal are restored to the file of ld.AO 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. AO positively. Thus, this appeal of the assessee is partly allowed for statistical purposes.
With regard to it was brought to our notice that this appeal is a duplication of the appeal of ITA No.234/CTK/2025 and does not require any separate adjudication, therefore, the same may be treated as infructuous. Ld. Sr. DR also did not raise any objection in this regard. Thus, considering the facts and circumstances of the case and the fact that the present appeal filed by the assessee is a duplication of ITA No.234/CTK/2025, which has already been adjudicated by us, therefore, the same is not required any separate adjudication and accordingly we dismiss the same as has become infructuous. Thus, ITA No.237/CTK/2025 is dismissed.