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Facts
The assessee appealed against the order of the CIT(A) which dismissed the appeal ex-parte. The assessee's representative argued that the matter should be restored to the AO for fresh adjudication as the assessee was unable to produce evidence earlier. The revenue supported the lower authorities' orders.
Held
The Tribunal noted that the assessee failed to substantiate their claim with documents and produce evidence as required by the CIT(A), leading to the dismissal of the appeal. However, in the interest of justice, the issues were restored to the AO for fresh adjudication.
Key Issues
Whether the appeal should be restored to the file of the Assessing Officer for fresh adjudication when the assessee failed to produce evidence.
Sections Cited
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Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK
Before: SHRI GEORGE MATHAN & SHRI MADHUSUDAN SAWDIA
Assessee represented by Shri Nanak Fogla, A.R. Department represented by Shri Sanjib Banerjee, Sr. DR Date of hearing 24/02/2026 Date of pronouncement 24/02/2026 O R D E R PER: BENCH 1. This is the appeal filed by the assessee against the order of the ld. CIT(A), NFAC, Delhi in Appeal No. NFAC/2017-18/10247940 dated 16/06/2025 for the A.Y. 2018-19.
Shri Nanak Fogla, ld. A.R. appeared on behalf of the assessee and Shri Sanjib Banerjee, ld. Sr. DR represented on behalf of the revenue.
It was submitted by the ld. AR that the Assessing Officer and the ld. CIT(A) have dismissed the appeal of the assessee ex-parte. It was the prayer that the matter may be restored to the file of the Jurisdictional AO to decide the issue involved in the appeal afresh so that the Jagadish Behera Vs ITO assessee could be able to produce all the evidences to substantiate its claim.
In reply, ld. Sr. DR vehemently supported the orders of the Assessing Officer and ld. CIT(A). It was the submission that if the issues are to be restored to the file of ld.AO, then cost should be imposed in the appeal.
We have considered the rival submissions. As it is noticed from the orders of the authorities below that the assessee could not substantiate his claim by providing relevant documents. Even the assessee was also failed to produce the evidences as required by the ld. CIT(A) and in absence of the same, the ld. CIT(A) has dismissed the appeal of the assessee. This being so, in the interest of justice, we restore the issues in the appeal to the file of ld. Jurisdictional AO for adjudicating afresh after providing the assessee adequate opportunity of being heard. However, looking to the non-cooperation of the assessee during the course of assessment proceedings even after issuance of notices to the assessee by the ld. A.O. we impose a cost of Rs.10,000/-(Rupees Ten Thousand only) on the assessee, as admitted by the ld. A.R. of the assessee, to be payable to the Income Tax Appellate Tribunal Bar Association, Sector-1, CDA, Cuttack-753014, within sixty days from the date of this order and receipt of the same would be produced before the AO at the first hearing. Should the assessee not pay the above- mentioned costs within the prescribed period of sixty days from the date of this order, the order of the ld. CIT(A) shall stand confirmed.