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Facts
The assessee filed an appeal against the ex-parte assessment order passed by the Assessing Officer, which was upheld by the CIT(A). The assessee contended that they could not produce all relevant records before the Assessing Officer. The revenue supported the lower authorities' orders but agreed to restoration if costs were imposed.
Held
The Tribunal noted that the assessee failed to substantiate its claim with relevant documents before the Assessing Officer. However, to provide an opportunity for substantiation, the issues were restored to the Assessing Officer for fresh adjudication, with directions for the assessee to cooperate and provide necessary documents.
Key Issues
Whether the case should be restored to the Assessing Officer for fresh adjudication to allow the assessee 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 Diganta Das, A.R. Department represented by Shri Vijay Singh, Sr. DR Date of hearing 20/02/2026 Date of pronouncement 20/02/2026 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/2013-14/10239536 dated 19/11/2025 for the A.Y. 2014-15.
Shri Diganta Das, ld. A.R. appeared on behalf of the assessee and Shri Vijay Singh, ld. Sr. DR represented on behalf of the revenue.
It was submitted by the ld. AR that the Assessing Officer has passed the assessment order ex-parte. It was the submission that the assessee has not produced all relevant records before the Assessing Officer to substantiate his case. It was the prayer that the matter may be restored to the file of the Jurisdictional AO to decide the issue involved in the Chakradhar Jena Vs ITO appeal afresh so that the 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. It is noticed from the orders of the authorities below that the assessee could not substantiate its claim by providing relevant documents before the Assessing Officer. The ld. AR has prayed that one more opportunity may be provided to substantiate his case before the Assessing Officer. 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. The assessee is directed to cooperate with the Assessing Officer and also directed to provide all the relevant documents and evidences as required by the Assessing Officer. In the result, this appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 20/02/2026.