BHAGWAN TRADERS (FIRM),SAHARSA vs. ITO, WARD- 3 (4), SAHARSA

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ITA 538/PAT/2025Status: DisposedITAT Patna02 February 2026AY 2017-18Bench: both the authorities below. However, Id. AR during the course of hearing, requested that one more opportunity may be granted to the assessee to substantiate its case before the Id. AO. This being so, in the interest of justice, the issues in this appeal are restored to the file of the Id. AO for readjudication afresh after granting the assessee adequate opportunity of being heard. The assessee is also directed to cooperate with the Id. AO in the readjudication proceedings, positively. 5. In1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal acknowledged that the assessee had not produced the required details before the lower authorities. However, in the interest of justice, and considering the request for one more opportunity, the appeal was restored to the Assessing Officer for readjudication after providing the assessee with adequate opportunity to be heard. The assessee was also directed to cooperate with the AO.

What were the facts?

The assessee, Bhagwan Traders, appealed against an order of the CIT(A) for assessment year 2017-2018. The assessee's representative argued that they were unable to produce documents before the lower authorities and requested the case be restored to the AO for a fresh adjudication. The Revenue's representative argued that sufficient opportunities were provided and the assessee failed to produce the required documents.

What were the issues?

Whether the assessee should be granted another opportunity to produce documents before the Assessing Officer for fresh adjudication, given their failure to do so before the lower authorities.

Which sections of the Income-tax Act were involved?

IT Act

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “PATNA BENCH”, PATNA

Hearing: 02/02/2026Pronounced: 02/02/2026

O R D E R

Per George Mathan, JM :

1.

This is an appeal filed by the assessee against the order of the Id. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 18.09.2024 for the assessment year 2017-2018.

2.

It was the submission that the assessee could not able to produce the documents before the authorities below. It was, thus, prayer that the issues may be restored to the file of ld. AO to decide the issue afresh so that the assessee could be able to provide all the relevant documents to substantiate his claim and shall cooperate in the set aside proceedings.

3.

In reply, ld Sr. DR submitted that proper opportunities were allowed and the assessee could not produce the documents as required by both the authorities below. It was submitted that the orders passed by both the authorities below deserve to be upheld.

We have considered the rival submissions. A perusal of the facts of the present case and the orders of the lower authorities clearly shows that the assessee had not produced the details as required for before both the authorities below. However, ld. AR during the course of hearing, requested that one more opportunity may be granted to the assessee to substantiate its case before the ld. AO. This being so, in the interest of justice, the issues in this appeal are restored to the file of the ld. AO for readjudication afresh after granting the assessee adequate opportunity of being heard. The assessee is also directed to cooperate with the ld. AO in the readjudication proceedings, positively.

5.

In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 02/02/2026.

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