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Facts
The assessee filed an appeal against the order of the Addl/JCIT(A) for the assessment year 2017-18. During the tribunal proceedings, the assessee was unrepresented and had previously been non-cooperative before both the lower authorities, failing to provide details to substantiate their claim.
Held
In the interest of justice, the tribunal decided to restore the issues in the appeal to the file of the Assessing Officer for readjudication. The AO is directed to grant the assessee an adequate opportunity of being heard.
Key Issues
Whether the issues in an appeal, where the assessee has been non-cooperative and failed to provide details before lower authorities, should be restored to the AO for fresh adjudication.
Sections Cited
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Income Tax Appellate Tribunal, “SMC BENCH”, RANCHI
Before: SHRI GEORGE MATHAN
(निर्धारण वर्ा / Assessment Year :2017-2018) Suraj Lal Singh, Vs. ITO Ward-2(1), 8-7-94/D/98, 99/102, Venkata Jamshedpur Sai Residency, Dwarkanagar Colony, Hasthinapur, Saroornagar, Hyderabad, Telengana-500079 स्थायी लेखा सं./PAN No. : AFWPS 5251 C (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. Addl/JCIT(A), Varanasi, dated 11.03.2025 for the assessment year 2017- 2018.
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.