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Facts
The assessee filed an appeal against the order of the CIT(A). The assessee was unrepresented before the CIT(A) and did not furnish relevant details despite multiple opportunities. The CIT(A) confirmed the Assessing Officer's order due to non-compliance and lack of evidence.
Held
The Tribunal observed that the assessee was not granted adequate opportunities to present their case and had not responded to notices. Therefore, the case was restored to the file of the CIT(A) for readjudication, with a direction to grant the assessee a fair opportunity to be heard and to submit all relevant documents.
Key Issues
Whether the assessee was provided with adequate opportunity to present their case before the lower authorities and whether the case should be remanded for fresh adjudication.
Sections Cited
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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/2017-18/10236082 dated 08/02/2025 for the A.Y. 2018-19.
None represented on behalf of the assessee and Shri R.C. Marndi, Sr.DR appeared for the revenue.
The ld. Sr. Departmental Representative submitted that the ld. CIT(A) provided sufficient opportunities to the assessee, the assessee did not appear before the ld. CIT(A) and not furnished relevant details. He strongly supported the order passed by the ld. CIT(A).
We have considered the facts and we have also perused the orders of the lower authorities. A perusal of the order of the ld. CIT(A) in the impugned case shows that the ld. CIT(A) has recorded in his order that multiple opportunities had been given to the assessee right from 22/03/2024 to 23/01/2025 and the assessee has not chosen to comply with the notices issued to the assessee. As it is noticed that the assessee has not responded to the notices, the ld. CIT(A) has confirmed the order of the Assessing Officer in absence of any evidences produced. Considering the facts of the case, we are of the view that the assessee must be granted another opportunity to represent his case before the ld. CIT(A). In the circumstances, we restore the issues in the appeal back to the file of ld. CIT(A) for readjudication after granting the assessee adequate opportunity of being heard. The assessee is also directed to cooperate in the set aside proceedings before the ld. CIT(A). The assessee is also directed to furnish all the documents with its possession before the ld. CIT(A) to substantiate his claim. It is also directed that the assessee should not seek adjournment without there being a justified reason.
In the result, appeal of the assessee stands partly allowed for statistical purposes. Order announced in open court on 07/01/2026.