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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
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Income Tax Appellate Tribunal, “SMC BENCH”, RANCHI
Before: SHRI GEORGE MATHAN
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.
None represented on behalf of the assessee. Shri Khubchand T Pandya, Sr. DR appeared on behalf of the revenue.
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. purposes.
Order dictated and pronounced in the open court on 27/11/2025.