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Facts
The assessee filed an appeal against the order of the CIT(E). The assessee's authorized representative submitted that they could not produce documents before the CIT(E) and prayed for restoration of the issues to the CIT(E)'s file for fresh adjudication. The Revenue's representative argued that sufficient opportunities were provided but the assessee failed to produce the required documents.
Held
The Tribunal considered the rival submissions and perused the facts and the order of the CIT(E). It was observed that the assessee had not furnished the necessary details. Therefore, in the interest of justice, the issues were restored to the file of the CIT(E) for readjudication after providing the assessee with an adequate opportunity of being heard.
Key Issues
Restoration of issues to CIT(E) file for readjudication due to non-production of documents by the assessee.
Sections Cited
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Income Tax Appellate Tribunal, RANCHI BENCH, RANCHI
Before: SHRI GEORGE MATHAN, JM & SHRI RATNESH NANDAN SAHAY, AM
Per Bench : This is an appeal filed by the assessee against the order passed by the ld.CIT(E), Patna, dated 07.03.2023. 2. It was submitted by the ld AR that the assessee could not able to produce the documents before the ld. CIT(E). It was, thus, prayer that the issues may be restored to the file of ld. CIT(E) to decide the issue afresh so that the assessee could be able to provide all the relevant documents to substantiate his claim and shall cooperate in the set aside proceedings.
In reply, ld CIT-DR submitted that proper opportunities were allowed and the assessee could not produce the documents as required by the ld. CIT(E).
We have considered the rival submissions. A perusal of the facts of the present case and the order of the ld. CIT(E) clearly shows that the assessee had not furnished the details before the ld. CIT(E). This being so, the ld. CIT(E) for readjudication afresh after granting the assessee adequate opportunity of being heard.
In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 06/01/2026. (RATNESH NANDAN SAHAY) (GEORGE MATHAN) लेख सदस्य / ACCOUNTANT MEMBER न्य नयक सदस्य / JUDICIAL MEMBER र ाँची Ranchi; दिनांक Dated 06/01/2026 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनिललपप अग्रेपर्ि/Copy of the Order forwarded to : अपीलार्थी / The Appellant- . 1. प्रत्यर्थी / The Respondent- 2. 3. आयकि आयुक्त(अपील) / The CIT(A), 4. आयकर आयुक्त / CIT 5. निभागीय प्रनतनिनर्, आयकि अपीलीय अनर्किण, र ाँची / DR, ITAT, Ranchi 6. गार्ड फाईल / Guard file. आदेश िुस र/ BY ORDER, सत्यापपत प्रतत //// (Senior Private Secretary) आयकर अपीलीय अधिकरण, र ाँची / ITAT, Ranchi