ULKA SARKAR,SONARI vs. ITO , ITO WARD , JAMSHEDPUR
Facts
The assessee filed an appeal against the CIT(A)'s order for AY 2018-2019. It was admitted that the assessee failed to provide necessary details to the Assessing Officer (AO) and was non-cooperative before both lower authorities. The assessee requested that the issues be restored to the AO for readjudication.
Held
The Tribunal, noting the assessee's non-cooperation and failure to provide details to the authorities below, restored the issues to the file of the Assessing Officer for readjudication. The AO is directed to provide the assessee with an adequate opportunity of being heard.
Key Issues
Whether the issues in the appeal should be restored to the file of the Assessing Officer for readjudication, given the assessee's non-cooperation and failure to furnish necessary details before lower authorities.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “SMC BENCH”, RANCHI
Before: SHRI GEORGE MATHAN
This is an appeal filed by the assessee against the order of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 20.03.2025 for the assessment year 2018-2019. 2. Shri Ritesh Kumar Jha, ld.AR represented on behalf of the assessee. Shri Khubchand T Pandya, Sr. DR appeared on behalf of the revenue.
It was submission that admittedly before the AO the assessee did not provide the details. It was prayer that the issues in this appeal may be restored to the file of the AO and that the assessee would explain transactions before the AO.
In reply, the ld. Sr. DR did not raise any serious objection.
2
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 26/11/2025. (GEORGE MATHAN) न्यायिक सदस्य / JUDICIAL MEMBER रधाँची Ranchi; दिनांक Dated 26/11/2025 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनिलिपि अग्रेपर्ि/Copy of the Order forwarded to : 1. अपीलार्थी / The Appellant- . 2. प्रत्यर्थी / The Respondent- 3. आयकि आयुक्त(अपील) / The CIT(A), 4. आयकर आयुक्त / CIT 5. निभागीय प्रनतनिनर्, आयकि अपीलीय अनर्किण, रधाँची / DR, ITAT, Ranchi 6. गार्ड फाईल / Guard file. आदेशधिुसधर/ BY ORDER, सत्यापपत प्रतत //// (Senior Private Secretary) आयकर अिीिीय अधर्करण, रधाँची / ITAT, Ranchi