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Facts
The assessee's appeal was dismissed by the Assessing Officer and the CIT(A) due to insufficient evidence. The assessee argued for a fresh hearing with the opportunity to present all evidence.
Held
The Tribunal restored the appeal to the file of the Jurisdictional AO for fresh adjudication, noting the assessee's failure to substantiate its claim. The assessee was directed to cooperate and produce all required evidence.
Key Issues
Whether the assessee was denied adequate opportunity to present evidence and if the matter should be remanded for fresh consideration.
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Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK
Before: SHRI GEORGE MATHAN & SHRI MADHUSUDAN SAWDIA
Assessee represented by Shri J.M. Pattanaik, Adv. Department represented by Shri Vijay Singh, Sr. DR Date of hearing 17/02/2026 Date of pronouncement 17/02/2026 O R D E R PER: BENCH 1. This is an appeal filed by the assessee against the order of the ld. CIT(A), NFAC, Delhi in Appeal No. NFAC/2017-18/10390679 dated 12/12/2025 for the A.Y. 2018-19.
Shri J.M. Pattanaik, ld. A.R. is appeared on behalf of the assessee and Shri Vijay Singh, ld. Sr. DR is 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 without providing sufficient opportunity of hearing to the assessee. It was a submission that the assessee has not produced sufficient evidence before the Assessing Officer and before the ld. CIT(A). 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 assessee could be able to produce all the evidences to substantiate its claim.
Gramya Vikas Sangathan Vs ITO(E) 4. In reply, ld Sr.DR vehemently supported the orders of the Assessing Officer and ld. CIT(A). It was the submission that if the issue is to be restored to the file of ld.AO, then a cost should be imposed.
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 the appeal of the assessee. The assessee has submitted a paper book. It was submitted by the ld. AR that he will provide all the details and evidences 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 to substantiate its case. The assessee is also directed to cooperate with the Assessing Officer by producing all the details and evidences as are required in support of the claim.
In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 17/02/2026.