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Facts
The assessee filed an appeal against the order of the CIT(A) who dismissed their appeal without sufficient opportunity of being heard. The assessee prayed for the matter to be restored to the AO for a fresh adjudication.
Held
The Tribunal noted that the assessee could not substantiate its claim before the lower authorities. However, in the interest of justice, the assessee was granted one more opportunity to represent its case before the AO.
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 of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 09.09.2024 assessment year 2017-2018. 2. It was submitted by the ld AR that the ld. CIT(A) has dismissed the appeal of the assessee without providing 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 its claim.
3. In reply, ld Sr. DR vehemently supported the orders of the Assessing Officer and 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. It is also noticed that the assessee has not responded to the remand report submitted by the AO before the ld. CIT(A). 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. Liberty is granted to the assessee to produce all such evidences to substantiate his claim before the Assessing Officer.