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Facts
The assessee filed two appeals against ex-parte orders from the Ld.CIT(A). The assessee contended that the appeals were dismissed without proper consideration and requested the matter be restored to the AO for a fresh adjudication, allowing the assessee to present evidence.
Held
The Tribunal noted that the assessee failed to substantiate their claim with relevant documents and evidence before the CIT(A). In the interest of justice, the Tribunal restored the issues to the file of the AO for fresh adjudication, ensuring the assessee is given an adequate opportunity to be heard.
Key Issues
Whether the appeals dismissed ex-parte by the CIT(A) should be restored to the AO for fresh adjudication with an opportunity for the assessee to present evidence.
Sections Cited
IT Act
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Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK
Before: SHRI GEORGE MATHAN & SHRI MADHUSUDAN SAWDIA
Per Bench : These two appeals are filed by the assessee against the separate orders of the Ld.CIT(A), National Faceless Appeal Centre (NFAC), Delhi, both dated 26.08.2025 for the assessment years 2018-2019 & 2019-2020, respectively.
It was submitted by the ld. AR that the ld. CIT(A) has dismissed both the appeals of the assessee ex-parte. It was the prayer that the matter may be restored to the file of the AO to decide the issue involved in both the appeals afresh so that the assessee could be able to produce all the evidence to substantiate his claim.
In reply, ld Sr.DR vehemently supported the orders of the Assessing Officer and ld. CIT(A).
We have considered the rival submissions. As it is noticed from the orders of the authorities below that the assessee could not substantiate its 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 both the appeals of the assessee. This being so, in the interest of justice, we restore the issues in both the appeals to the file of ld. AO for adjudicating afresh after providing the assessee adequate opportunity of being heard.
In the result, both appeals of the assessee are partly allowed for statistical purposes. Order dictated and pronounced in the open court on 24/02/2026. (MADHUSUDAN SAWDIA) (GEORGE MATHAN) लेखा सदस्य/ ACCOUNTANT MEMBER न्यानयक सदस्य / JUDICIAL MEMBER ददनाांक Dated 24/02/2026 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to : 1. अपीलार्थी / The Appellant - प्रत्यर्थी / The Respondent- 2. 3. आयकर आयुक्त(अपील) / The CIT(A), 4. आयकर आयुक्त / CIT विभागीय प्रविविवि, आयकर अपीलीय अविकरण, कटक / DR, ITAT,
Cuttack आदेशािुसार/ BY ORDER, 6. गार्ड फाईल / Guard file. सत्यापपत प्रतत //// (