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Facts
The assessee filed an appeal against the order of the Addl./JCIT(A)-1. The assessee's authorized representative argued that the appeal was dismissed without sufficient opportunity of being heard. The revenue representative supported the orders of the lower authorities.
Held
The Tribunal noted that the assessee could not substantiate its claim before the CIT(A). In the interest of justice, the assessee was granted one more opportunity to present its case before the CIT(A) for fresh adjudication after providing an adequate opportunity of being heard.
Key Issues
Whether the assessee was denied an adequate opportunity of being heard by the CIT(A) and whether the matter should be restored 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
O R D E R Per Bench : This is an appeal filed by the assessee against the order of the ld. Addl./JCIT(A)-1, Hyderabad dated 28.02.2025 for assessment year 2021- 2022.
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. CIT(A) 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).