RENU ACHARYA,NEW DELHI vs. DCIT,CIRCLE 2(1), BHUBANESWAR, BHUBANESWAR

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ITA 307/CTK/2025Status: DisposedITAT Cuttack15 July 2025AY 2015-16Bench: SHRI GEORGE MATHAN (Judicial Member), SHRI RAJESH KUMAR (Accountant Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal noted that the assessee could not substantiate its claim before the lower authorities. However, in the interest of justice, the Tribunal granted the assessee one more opportunity to present its case before the AO.

What were the facts?

The appeal was filed by the assessee against the order of CIT(A) for AY 2015-2016. The assessee's counsel argued that the CIT(A) dismissed the appeal without providing a sufficient opportunity of being heard.

What were the issues?

Whether the assessee was denied a sufficient opportunity of being heard by the CIT(A) and if the matter should be remanded for fresh adjudication.

Which sections of the Income-tax Act were involved?

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

Hearing: 15/07/2025Pronounced: 15/07/2025

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 20.03.2025 assessment year 2015-2016. 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).

4.

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. 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. The assessee shall cooperate in the readjudication proceeding before the AO positively.

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