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Facts
The assessee filed an appeal against the CIT(A)'s order for the assessment year 2013-14. It was admitted that the assessee did not provide 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 to allow an opportunity to explain transactions.
Held
The Tribunal noted the assessee's non-cooperation before the lower authorities. In the interest of justice, the issues in appeal are restored to the file of the AO for readjudication. The AO is directed to grant the assessee adequate opportunity of being heard to present the necessary details.
Key Issues
Whether the issues should be remanded to the Assessing Officer for fresh adjudication to provide the assessee an opportunity to explain transactions, despite prior non-cooperation.
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 23.01.2025 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