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Income Tax Appellate Tribunal, DEHRADUN BENCH: DEHRADUN
Before: SHRI YOGESH KUMAR U.S. & SHRI MANISH AGARWAL
(ASSESSMENT YEAR 2019-20) ITO,2(1)(1), Naini Wines, Haldwani. 86, Ramsay Road, Vs. Tallital, Nainital-263002, Uttarakhand. PAN-AAHFN8344H (Appellant) (Respondent) Assessee by Shri Pavan Kumar Nath, Adv. Department by Shri A.S. Rana, Sr. DR Date of Hearing 07/07/2025 Date of Pronouncement 09/07/2025 O R D E R
PER MANISH AGARWAL, AM:
This appeal is filed by the Assessee against the order of Learned Addl./JCIT (Appeals)-2, Vadodara (‘the Ld. CIT(A)’ for short) dated 03.06.2024 for Assessment Year 2019-20.
At the outset, from the perusal of the appellate order, it is seen that the Ld. CIT(A) has provided many opportunities to the assessee to file the submissions in support of the grounds of appeal taken before him, however, those opportunities were not availed by the assessee. Therefore, the CIT(A) has dismissed the appeal of the Naini Wines vs. ITO assessee by deciding some of the grounds against the assessee in absence of any evidences in support of the grounds of appeal
taken.
3. Looking to the facts of the case and in the interest of justice, in our considered opinion, the assessee be granted one more opportunities in the instant case, therefore, the matter is sent back to the file of the Ld. CIT(A) for deciding the appeal of the assessee after providing one more opportunities to the assessee. The assessee is also directed to appear before the Ld. CIT(A) and participated in the appellate proceedings.
4. As the result, appeal of the assessee stands partly allowed for statistical purposes. Order pronounced on 09.07.2025.