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Facts
The assessee, Jharkhand State Livelihood Promotion Society, a Trust, appealed against a CIT(A) order for AY 2018-19. The Trust, funded by State and Central Governments, failed to produce proper details and evidence during the original assessment, which led to additions being confirmed by the CIT(A). The assessee sought another opportunity to present its case fully.
Held
The Tribunal, noting the assessee's failure to present all evidence during the original assessment and the CIT-DR's lack of objection, decided to grant another opportunity. The issues were restored to the Assessing Officer for readjudication, allowing the assessee to substantiate its claims in the interest of justice.
Key Issues
Whether the assessee should be granted a fresh opportunity to furnish details and explain its accounts to the Assessing Officer to substantiate its claims, after additions were confirmed due to non-production of proper evidence.
Sections Cited
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Income Tax Appellate Tribunal, RANCHI BENCH, RANCHI
Before: SHRI GEORGE MATHAN & SHRI RATNESH NANDAN SAHAY
Assessee represented by Shri R.K. Mittal, AR. Department represented by Shri Rajat Datta, CIT-DR Date of hearing 21/08/2025 Date of pronouncement 21/08/2025 O R D E R PER: BENCH 1. This is an appeal filed by the assessee against the order of the ld. CIT(A), NFAC, Delhi in Appeal No. CIT(A), NFAC/2017-18/10016256 dated 28/06/2024 for the A.Y. 2018-19.
Shri Rajiv Mittal, ld. A.R. is represented on behalf of the assessee and Shri Rajat Datta, ld. CIT-DR is represented on behalf of the revenue.
It was submitted by the ld. AR that the assessee is a Trust created by the State Government for the upliftment of the Tribals' in the State. It was a submission that the assessee receives funds both from the State Government as also from the Central Government. It was a submission that in the course of assessment, proper details were not produced. It was a submission that the assessee's accounts are audited by Internal Auditors as also Statutory Auditors and the State Government. It was a submission that on account of P a g e 1 | 2
ITA 337/Ran/2024 Jharkhand State Livelihood Promotion Society Vs Exemption Ward the wrong presentation of the facts before the Assessing Officer, the additions have taken place and the same have also been confirmed by the ld. CIT(A). It was a submission that the assessee may be granted one more opportunity to present its case before the Assessing Officer.
In reply, the ld. CIT-DR did not raise any serious objections.
We have considered the submissions. As it is noticed that the assessee has not represented itself and produced all the evidences before the assessing authority in the course of the original assessment, we are of the view that the assessee should be granted another opportunity to provide all details before the Assessing Officer and explain its accounts and the issues that have been raised by the Assessing Officer. This being so, in the interest of justice, the issues in this appeal are restored to the file of the Assessing Officer for readjudication and to grant the assessee adequate opportunity to substantiate its claims.
In the result, this appeal of the assessee is partly allowed for statistical purposes. Order announced in open court on 21st August, 2025. Sd/- Sd/- (RATNESH NANDAN SAHAY) (GEORGE MATHAN) ACCOUNTANT MEMBER JUDICIAL MEMBER Ranchi, Dated: 21/08/2025 *Ranjan Copy to: 1. Assessee 2. Revenue 3. CIT 4. DR By order 5. Guard File Sr. Private Secretary, ITAT, Ranchi
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