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Facts
The assessee filed an appeal against the order of the CIT(A) who dismissed their appeal. The assessee contended that the AO made additions without considering relevant documents, and these documents were also not considered by the CIT(A). The revenue argued that proper opportunities were provided but the assessee failed to produce required documents.
Held
The Tribunal noted that the assessee could not furnish the required details and documentary evidence before the AO and CIT(A). Therefore, in the interest of justice, the issues were restored to the file of the AO for fresh adjudication after providing the assessee an adequate opportunity to be heard.
Key Issues
Whether the CIT(A) correctly dismissed the appeal without considering the documents submitted by the assessee, and if the matter should be restored to the AO for fresh consideration.
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 31.10.2023, passed in ITBA/NFAC/S/250/2023-24/1057532979(1) for the assessment year 2016-2017.
It was submitted by the ld AR that the AO has made additions without considering the relevant documents produced by the assessee. It was also submitted that those documents were also placed before the ld. CIT(A), however, the ld. CIT(A) without considering the same, dismissed the appeal of the assessee. It was, thus, submitted that the matter may be restored to the file of ld. AO to decide the issue afresh enabling the
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 assessment order clearly shows that the assessee could not furnish the details as asked for by the AO during the course of assessment proceedings. Further on perusal of the order of the ld. CIT(A), clearly shows that the assessee also could not provide required documentary evidence to substantiate his case before the ld. CIT(A). In view of the above, in the interest of justice, the issues in this appeal are restored to the file of the ld. AO for readjudication the issues afresh after granting the assessee adequate opportunity of being heard.