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Facts
The assessee appealed against an ex-parte assessment order for AY 2017-2018, which was upheld by the CIT(A). The assessee's representative argued that no evidence was presented before the CIT(A) and sought restoration of the matter to the AO for fresh adjudication, acknowledging the assessee's non-cooperation with lower authorities.
Held
The Tribunal, noting the assessee's non-cooperation and failure to submit details to lower authorities, decided to restore the matter to the Assessing Officer for readjudication. This decision was made in the interest of justice, ensuring the assessee receives an adequate opportunity to be heard and present details afresh.
Key Issues
Whether the matter should be remitted to the Assessing Officer for readjudication, granting the non-cooperative assessee a fresh opportunity to present evidence regarding the ex-parte assessment.
Sections Cited
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Income Tax Appellate Tribunal, “SMC BENCH”, RANCHI
Before: SHRI GEORGE MATHAN
निर्ाारिती की ओर से /Assessee by : Shri M.K.Chowdhury, AR 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 12.01.2024 for the assessment year 2017-2018.
Shri M.K.Chowdhury, ld. AR represented on behalf of the assessee. Shri Khubchand T Pandya, Sr. DR appeared on behalf of the revenue.
Ld.AR submitted that the assessment order is an ex-parte order and also no evidence has been produced before the ld.CIT(A). It was the submission the issue may be restored to the file of ld.AO for readjudication afresh so that the assessee would be able to submit the details.
In reply, ld.Sr. DR did not raise any serious objection in restoring the matter to the file of ld. Assessing Officer for readjudication.
5. I have considered the rival submission. 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.
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.