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Facts
The appeal was filed by the assessee against an order passed by the CIT(E), Patna. The assessee was absent during the hearing, and the CIT-DR submitted that opportunities were provided but the assessee failed to produce the required documents.
Held
The tribunal noted that the assessee had not furnished the necessary details to the CIT(E). Therefore, in the interest of justice, the issues were restored to the file of the CIT(E) for fresh adjudication after providing the assessee with a proper opportunity to be heard.
Key Issues
Whether the assessee was given adequate opportunity to present documents, and if not, 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, 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 20.09.2024. 2. None for the assessee.
Ld. CIT-DR submitted that proper opportunities were allowed and the assessee could not produce the documents as required by the ld. CIT(E), therefore, requested for upholding the order of the ld.CIT(E).
We have considered the submissions of ld. CIT-DR. 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, in the interest of justice, the issues in this appeal are restored to the file of 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 : 1. अपीलार्थी / The Appellant- . प्रत्यर्थी / The Respondent- 2. आयकि आयुक्त(अपील) / The CIT(A), 3. आयकर आयुक्त / CIT 4. निभागीय प्रनतनिनर्, आयकि अपीलीय अनर्किण, र ाँची / DR, ITAT, Ranchi 5. 6. गार्ड फाईल / Guard file. आदेश िुस र/ BY ORDER, सत्यापपत प्रतत //// (Senior Private Secretary) आयकर अपीलीय अधिकरण, र ाँची / ITAT, Ranchi