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Facts
The assessee, Shio Shankar Prasad, filed an appeal against the CIT(A)'s order for AY 2013-14. During the proceedings before both the Assessing Officer and the CIT(A), the assessee was non-cooperative and failed to provide necessary details to substantiate their claim, leading to a request for restoration of the matter to the AO.
Held
The Tribunal noted the assessee's non-cooperation and failure to submit details to both lower authorities. In the interest of justice, it restored the issues to the Assessing Officer for readjudication, granting the assessee an adequate opportunity to be heard.
Key Issues
Whether the appeal should be restored to the Assessing Officer for fresh adjudication given the assessee's non-cooperation and failure to provide necessary details before the lower authorities.
Sections Cited
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Income Tax Appellate Tribunal, “SMC BENCH”, RANCHI
Before: SHRI GEORGE MATHAN
निर्ाारिती की ओर से /Assessee by : Shri Devesh Poddar, AR राजस्व की ओर से /Revenue by : Shri Khubchand T Pandya, Sr. DR सुनवाई की तारीख / Date of Hearing : 26/11/2025 घोषणा की तारीख/Date of Pronouncement : 26/11/2025 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 11.06.2025 for the assessment year 2013-2014.
Shri Devesh Poddar, 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.
I have considered the rival submission. As it is noticed that the assessee was non-cooperative before both the authorities below nor