GAUTAM KUMAR CHELL,ODISHA vs. ACIT,CIRCLE ROURKELA, ROURKELA,ORISSA
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
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK
Before: SHRI GEORGE MATHAN & SHRI RAJESH KUMAR
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. 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 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).
2
We have considered the rival submissions. As it is noticed from the order of the ld.CIT(A) that the assessee could not substantiate its claim by providing relevant documents in appellate proceedings, therefore, 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 after providing the assessee adequate opportunity of being heard. The assessee shall cooperate in the readjudication proceeding before the ld. CIT(A) positively.
In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 23/07/2025. (राजेश कुमार) (जाजज माथन) (RAJESH KUMAR) (GEORGE MATHAN) लेखा सदस्य/ ACCOUNTANT MEMBER न्यानयक सदस्य / JUDICIAL MEMBER ददनाांक Dated 23/07/2025 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to : 1. अपीलाथी / The Appellant- प्रत्यथी / The Respondent- 2. 3. आयकर आयुक्त(अपील) / The CIT(A), 4. आयकर आयुक्त / CIT विभागीय प्रविविवि, आयकर अपीलीय अविकरण, कटक / DR, ITAT,
Cuttack आदेशािुसार/ BY ORDER, 6. गार्ज फाईल / Guard file. सत्यापपत प्रयत //// (
