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Facts
The assessee appealed to the CIT(A) claiming their submitted evidence was not properly considered. The CIT(A) had previously noted that the assessee did not produce sufficient documentary evidence and had not cooperated in the assessment proceedings.
Held
The Tribunal, considering the interest of justice and the CIT(A)'s findings, restored the issues to the Assessing Officer for readjudication. The assessee was granted an opportunity to produce evidence and be heard.
Key Issues
Whether the CIT(A) properly considered the evidence, and if the assessee was given adequate opportunity to present their case before the Assessing Officer.
Sections Cited
Section 5.16, Section 5.17, Section 5.7
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Income Tax Appellate Tribunal, RANCHI BENCH, RANCHI
Before: SHRI GEORGE MATHAN & SHRI RATNESH NANDAN SAHAY
Assessee represented by None Department represented by Shri R.C. Marndi, Sr.DR Date of hearing 07/01/2026 Date of pronouncement 07/01/2026 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/2019-20/10182982 dated 16/01/2025 for the A.Y. 2020-21.
None represented on behalf of the assessee and Shri R.C. Marndi, ld. Sr.DR represented on behalf of the revenue.
In the grounds raised, the assessee has claimed that the evidences filed before the ld. CIT(A) have not been considered in the proper perspective. A perusal of the order of the ld. CIT(A) shows that the written submissions have been filed and certain evidences have been produced before the ld. CIT(A). In para 5.16 of the order of the ld. CIT(A), it is noticed that the ld. CIT(A) has given a finding that the details have not been produced before the Ujjwal K Chowdhury Vs ITO Assessing Officer and in para 5.17, the finding of the ld. CIT(A) is that the assessee has not produced documentary evidences to substantiate his claim. Even the ld. CIT(A) records in para 5.7 of his order that the assessee has not cooperated in the assessment proceedings. This being so, it was put to the ld. Sr.DR that in the interest of justice, the issues in the appeal should be restored to the file of Assessing Officer for readjudication and to grant the assessee adequate opportunity to produce the evidences and proofs before the Assessing Officer. To this, the ld. Sr.DR did not raise any serious objections.
Considering the submissions of the ld. Sr.DR and also the order of the ld. CIT(A), we are of the view that in the interest of justice, the assessee should be granted one more opportunity to substantiate his case and produce the evidences before the Assessing Officer. Consequently, the issues in this appeal are restored to the file of the Assessing Officer for readjudication after granting the assessee adequate opportunity of being heard.
In the result, this appeal of the assessee is partly allowed for statistical purposes. Order announced in open court on 07/01/2026.