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Facts
The appeal was filed by the revenue against an order of the CIT(A) for assessment year 2015-2016. The assessee's appeal was dismissed ex-parte by the CIT(A). The assessee requested the issues be restored to the CIT(A) for a fresh decision, to allow them to provide necessary documents. The revenue argued that the assessee failed to produce documents before lower authorities.
Held
The Tribunal noted that the assessee had not produced confirmation regarding creditors before the AO and CIT(A). In the interest of justice, the issues were restored to the CIT(A) for readjudication. The assessee was granted adequate opportunity of being heard and was directed to cooperate in the proceedings.
Key Issues
Whether the appeal should be restored to the CIT(A) for fresh adjudication due to ex-parte dismissal and to allow the assessee to produce documents.
Sections Cited
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Income Tax Appellate Tribunal, “SMC” BENCH KOLKATA
Before: SHRI GEORGE MATHAN
This is an appeal filed by the revenue against the order dated 08.09.2025, passed by the ld.CIT(A), Kolkata-21, for the assessment year 2015-2016. 2. It was submitted by the ld AR that the appeal of the assessee has been dismissed by the ld. CIT(A) ex-parte. It was, thus, prayer that the issues may be restored to the file of ld. CIT(A) to decide the issue afresh so that the assessee could be able to provide all the relevant documents to substantiate his claim and shall cooperate in the set aside proceedings.
In reply, ld Sr.DR submitted that proper opportunities were allowed and the assessee could not produce the documents as required by both the authorities below. It was submitted that the orders passed by both the authorities below deserve to be upheld.
We have considered the rival submissions. A perusal of the facts of the present case and the orders of the lower authorities clearly shows that 2 the assessee had not produced the confirmation in regard to the creditors before the AO and ld. CIT(A). This being so, in the interest of justice, the issues in this appeal are restored to the file of the ld. CIT(A) for readjudication afresh after granting the assessee adequate opportunity of being heard. The assessee is also directed to cooperate with the ld. CIT(A) in the readjudication proceedings, positively.
In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 13/01/2026. (जाजज माथन) (GEORGE MATHAN) न्यानयक सदस्य / JUDICIAL MEMBER कोलकाता Kolkata; ददनाांक Dated 13/01/2026 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to : 1. अपीलाथी / The Appellant- 2. प्रत्यथी / The Respondent- 3. आयकर आयुक्त(अपील) / The CIT(A), आयकर आयुक्त / CIT 4. 5. विभागीय प्रविविवि, आयकर अपीलीय अविकरण, कोलकाता / DR, ITAT, Kolkata 6. गार्ज फाईल / Guard file. आदेशािुसार/ BY ORDER, सत्यापपत प्रयत //// (