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Facts
The assessee's appeal was dismissed by the Id. Addl/JCIT(A) without providing adequate opportunity for a hearing. The assessee submitted additional evidence in a paper book before the tribunal, claiming some documents were not considered by the lower authorities.
Held
The Tribunal held that the impugned order was passed without adhering to the principles of natural justice. The case was remitted back to the Assessing Officer (AO) to provide the assessee with another opportunity to be heard and to consider the additional documents.
Key Issues
Whether the assessee was provided with adequate opportunity of hearing by the lower authorities and if additional documents submitted should be considered.
Sections Cited
106/CTK/2025
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL,
Before: S/SHRI DUVVURU RL REDDY(KZ) RL REDDY(KZ) & AND RAJESH KUMAR
Madan Mohan Gupta Madan Mohan Gupta Vs. ITO, Bhadrak Chandan Chandan Bazar, Bazar, Bhadrak Bhadrak , , 756115 PAN/GIR No. ABZPG 9971 E (Appellant (Appellant) .. ( Respondent Respondent) Assessee by : Shri Digant Dash, Adv Digant Dash, Adv Revenue by : Shri Prateek Kr. Mishra, Sr. Prateek Kr. Mishra, Sr. DR Date of Hearing : 01/07/202 /2025 Date of Pronouncement : 01/07/202 /2025 O R D E R Per Bench The present appeal is directed at the instance of assessee against the The present appeal is directed at the instance of assessee against the The present appeal is directed at the instance of assessee against the order of ld.Addl/JCIT(A0 Addl/JCIT(A0-2, Surat dated 10/12/2024 in Appeal No. Appeal No. CIT(A), Cuttack/10660/2019 Cuttack/10660/2019-20 passed for Assessment Year 2017-18 18.
At the time of hearing, ld. Counsel for the assessee stated that the ld At the time of hearing, ld. Counsel for the assessee stated that the ld At the time of hearing, ld. Counsel for the assessee stated that the ld Addl/JCIT(A) has dismissed the appeal without giving adequate opportunity CIT(A) has dismissed the appeal without giving adequate opportunity CIT(A) has dismissed the appeal without giving adequate opportunity of hearing to the assessee. of hearing to the assessee. Ld AR filed before us additional evidences in the Ld AR filed before us additional evidences in the form of paper book containing pages 1 to form of paper book containing pages 1 to 29 and submitted that some of the 29 and submitted that some of the P a g e 1 | 3 documents contained in the paper book were filed before the authorities below and some of the documents were not filed. He prayed before the Bench that the impugned order be set aside and remitted back to the file of ld. Addl/JCIT(Appeals) for deciding it afresh after considering the documents filed in the paper book.
On the other hand, ld Sr DR supported the orders of the lower authorities.
We have heard the rival contentions and perused the material available on record. A perusal of the impugned order clearly shows that as there was no response to the notices to substantiate the claim with documentary evidences and submissions, ld Addl/JCIT(A) confirmed the addition made by the AO. Before us, ld AR furnished a paper book containing 29 pages and submitted that some of the documents were filed before the authorities below and others were not before the lower authorities, which were not considered. In view of above and considering the facts and circumstances of the case, we are inclined to set aside the order passed by the ld. CIT(Appeals) in order to meet the principle of natural justice, and remit the matter back to the file of the AO with a direction to provide one more opportunity of being heard to the assessee. At the same breath, we also hereby caution the assessee to promptly co-operate with the proceedings before the ld AO by providing the additional documents which P a g e 2 | 3 were filed before the Tribunal, failing which the ld AO shall be at liberty to pass appropriate order in accordance with law and merits based on the materials available on the record. Thus, the grounds raised by the assessee are allowed for statistical purposes.
In the result, appeal of the assessee stands allowed for statistical purposes.
Order dictated and pronounced in the open court on 01/07/2025.