BHAGWAN TRADERS (FIRM),SAHARSA vs. ITO, WARD- 3 (4), SAHARSA
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.
Held
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.
Key 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.
Sections Cited
IT Act
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “PATNA BENCH”, PATNA
आयकर अपीलीय अधिकरण, पटना न्यायपीठ, पटना IN THE INCOME TAX APPELLATE TRIBUNAL “PATNA BENCH”, PATNA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA No.538/PAT/2025 (नििाारण वर्ा / Assessment Year : 2017-2018) Bhagwan Traders, Vs ITO, Ward-3(4), Saharsha, Bihar Gandaul, Ward No.02, Bhagwa, Saharsa-852216, Bihar PAN No. :AAQFB 7313 R (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee by : Shri Rakesh Kumar, Advocate राजस्व की ओर से /Revenue by : Shri Manab Adak, JCIT-Sr.DR सुनवाई की तारीख / Date of Hearing : 02/02/2026 घोषणा की तारीख/Date of Pronouncement : 02/02/2026 आदेश / O R D E R Per George Mathan, JM : 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.
2 ITA No.538/PAT/2025 4. 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.
Sd/- Sd/- (LAXMI PRASAD SAHU) (GEORGE MATHAN) लेखा सदस्य/ ACCOUNTANT MEMBER न्यानयक सदस्य / JUDICIAL MEMBER पटना Patna; ददनाांक Dated 02/02/2026 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to : 1. Appellant- प्रत्यर्थी / The Respondent- 2. 3. आयकर आयुक्त(अपील) / The CIT(A), 4. आयकर आयुक्त / CIT विभागीय प्रविविवि, आयकर अपीलीय अविकरण, पटना / DR, ITAT, 5. Patna 6. गार्ड फाईल / Guard file. आदेशािुसार/ BY ORDER, सत्यापित प्रतत //True Copy// (Assistant Registrar) आयकर अपीलीय अधिकरण, पटना /ITAT, Patna
