SUMITRA KUMAR BHUYAN,ROURKELA vs. AO, JAMSHEDPUR
Facts
The assessee filed an appeal against the order of the CIT(A), National Faceless Appeal Centre (NFAC), Delhi, for the assessment year 2016-2017. The assessee had been non-cooperative before both lower authorities and failed to provide any details to substantiate their claim.
Held
The tribunal, in the interest of justice, restored all issues in the appeal to the file of the Assessing Officer for readjudication. The AO is directed to grant the assessee adequate opportunity of being heard before passing a fresh order. The appeal was partly allowed for statistical purposes.
Key Issues
Whether the assessee's appeal against the CIT(A) order could be decided on merits given the assessee's non-cooperation and failure to provide supporting details to the lower authorities, or if the matter required restoration to the AO.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “SMC BENCH”, RANCHI
Before: SHRI GEORGE MATHAN
IN THE INCOME TAX APPELLATE TRIBUNAL “SMC BENCH”, RANCHI BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER (THROUGH HYBRID MODE) आयकर अपील सं./ITA No.334/RAN/2025 (निर्धारण वर्ा / Assessment Year :2016-2017) Sumitra Kumar Bhuyan, Vs. Assessing Officer, D/20, Kaushalya Vihar, 2nd Jamshedpur Phase, Rourkela, Odisha-769015 स्थायी लेखा सं./PAN No. : AMAPB 7830 P (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) ..
निर्ाारिती की ओर से /Assessee by : None राजस्व की ओर से /Revenue by : Shri Khubchand T Pandya, Sr. DR सुनवाई की तारीख / Date of Hearing : 27/11/2025 घोषणा की तारीख/Date of Pronouncement : 27/11/2025 आदेश / O R D E R This is an appeal filed by the assessee against the order of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 18.07.2025 for the assessment year 2016-2017. 2. None represented on behalf of the assessee. Shri Khubchand T Pandya, Sr. DR appeared on behalf of the revenue. 3. I have considered the submission of the ld.Sr. DR and perused the orders of the authorities below. As it is noticed that the assessee was non- cooperative before both the authorities below nor provided any details to substantiate his claim, therefore, in the interest of justice, issues in this appeal are restored to the file of the AO for readjudication after granting the assessee adequate opportunity of being heard.
2 ITA No.334/Ran/2025 4. In the result, appeal of the assessee is partly allowed for statistical
purposes.
Order dictated and pronounced in the open court on 27/11/2025.
Sd/- (GEORGE MATHAN) न्यायिक सदस्य / JUDICIAL MEMBER रधाँची Ranchi; दिनांक Dated 27/11/2025 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनिलिपि अग्रेपर्ि/Copy of the Order forwarded to : अपीलार्थी / The Appellant- . 1.
प्रत्यर्थी / The Respondent- 2.
आयकि आयुक्त(अपील) / The CIT(A), आयकर आयुक्त / CIT 4. निभागीय प्रनतनिनर्, आयकि अपीलीय अनर्किण, रधाँची / DR, ITAT, Ranchi 5. गार्ड फाईल / Guard file. 6. आदेशधिुसधर/ BY ORDER, सत्यापपत प्रतत //True Copy// (Senior Private Secretary) आयकर अिीिीय अधर्करण, रधाँची / ITAT, Ranchi Date Initial 1. Draft dictated on 27.11.25 Sr.PS 2. Draft placed before author 27.11.25 Sr.PS 3. Draft proposed & placed before the second JM/AM member 4. Draft discussed/approved by Second Member. JM/AM 5. Approved Draft comes to the Sr.PS/PS Sr.PS/PS 6. Kept for pronouncement on Sr.PS 7. File sent to the Bench Clerk Sr.PS 8. Date on which file goes to the OS 9. Date on which file goes to the AR 10. Date of dispatch of Order.
