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Facts
The assessee's appeal was dismissed ex-parte by the CIT(A) as they could not produce the required documents. The assessee's AR requested another opportunity to present the case before the AO.
Held
The Tribunal restored the appeal to the file of the AO for readjudication, granting the assessee an opportunity to be heard and present documents, subject to a cost of Rs. 10,000.
Key Issues
Whether the assessee should be granted another opportunity to present documents for adjudication, and if the appeal should be restored to the AO for readjudication.
Sections Cited
IT Act
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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(A), National Faceless Appeal Centre (NFAC), Delhi, dated 19.03.2025 for the assessment year 2017-2018. 2. It was submitted by the ld AR that the assessee could not able to produce the documents before the authorities below. It was, thus, submitted that the matter may be restored to the file of ld. AO to decide the issue afresh so that the assessee could be able to provide all the relevant documents to substantiate his claim.
In reply, ld 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 order of the ld. CIT(A), it clearly shows that the appeal of the assessee has been dismissed as ex-parte. Even the assessee was unable to furnish the complete details in regard to her claim. However, ld. AR requested for one more opportunity to represent its case before the ld. AO to substantiate her case. This being so, in the interest of justice, the issues in this appeal are restored to the file of the ld. AO for readjudication afresh after granting the assessee adequate opportunity of being heard, subject to a payment of cost of Rs.10,000/-(Rupees Ten Thousand only) by the assessee to the Jharkhand Income Tax Bar Association, Ranchi – 834001, within sixty days from the date of this order and receipt of the same would be produced before the ld. AO at the first hearing. The assessee is also directed to cooperate with the ld. AO 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) (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), आदेश िुस र/ BY ORDER, 4. आयकर आयुक्त / CIT 5. निभागीय प्रनतनिनर्, आयकि अपीलीय अनर्किण, र ाँची / DR, ITAT, Ranchi (Senior Private 6. गार्ड फाईल / Guard file. Secretary) आयकर अपीलीय अधिकरण, र ाँची / सत्यापपत प्रतत //// ITAT, Ranchi