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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 Id.CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 25.02.2025 for the assessment year 2009-2010. 2. It was submitted by the Id AR that the assessee could not able to produce the documents before the authorities below. It was, thus, prayer that the issues may be restored to the file of Id. CIT(A) 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, Id Sr. DR submitted that proper opportunities were allowed and the assessee could not produce the documents as required by both the authorities below. It was submitted that the orders passed by both the authorities below deserve to be upheld.
We have considered the rival submissions. A perusal of the facts of the present case and the orders of the lower authorities clearly shows that the assessee had not produced required details as called for by the Id. CIT(A). This being so, in the interest of justice, the issues in this appeal are restored to the file of the Id. CIT(A) for readjudication afresh after granting the assessee adequate opportunity of being heard. The assessee is also directed to cooperate with the Id. CIT(A) in the readjudication proceedings, positively.
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) लेखा सदस्य / ACCOUNTANT MEMBER (GEORGE MATHAN) न्यायिक सदस्य / JUDICIAL MEMBER राँची Ranchi; दिनांक Dated 06/01/2026 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रतिलिपि अग्रेषित/Copy of the Order forwarded to : 1. 2. 3. 4. 5. 6. अपीलार्थी / The Appellant-. प्रत्यर्थी / The Respondent- आयकर आयुक्त(अपील) / The CIT(A), आयकर आयुक्त / CIT विभागीय प्रतिनिधि, आयकर अपीलीय अधिकरण, राँची / DR, ITAT, Ranchi गार्ड फाईल / Guard file. सत्यापित प्रति //// आदेशानुसार/ BY ORDER, (Senior Private Secretary) आयकर अपीलीय अधिकरण, राँची / ITAT, Ranchi", "summary": {"facts": "The assessee filed an appeal against the order passed by the CIT(A) for the assessment year 2009-2010. The assessee's AR submitted that the assessee could not produce the required documents before the lower authorities.", "held": "The Tribunal noted that the assessee had not produced the required details before the CIT(A). In the interest of justice, the issues were restored to the file of the CIT(A) for readjudication after granting the assessee an opportunity of being heard.", "result": "Partly Allowed", "sections": ["25.02.2025"], "issues": "Whether the assessee was provided adequate opportunity to produce documents before the lower authorities and appellate authorities."}} higher authorities and if not, whether the case should be remanded back to the CIT(A) for fresh adjudication."}} ."}}