What did the Tribunal hold?

The Tribunal allowed the assessee one more opportunity to present its case before the AO. The issue was restored to the AO for fresh adjudication based on the evidence to be filed by the assessee.

The assessee failed to provide evidence before the AO and CIT(A), leading to ex-parte decisions and additions on an estimated basis. The assessee requested another opportunity to present its case before the AO due to reasons beyond its control.

What were the issues?

Whether the assessee should be granted another opportunity to present evidence before the AO, given the circumstances preventing its earlier submission.

Rangers Travels, Kalikapur Kolkata vs ITO | ITAT Kolkata 2024

Income Tax Appellate Tribunal, “C” BENCH: KOLKATA

Before: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

ORDER / आदेश Per Rajesh Kumar, AM: This is the appeal preferred by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals)-NFAC, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 31.07.2023 for the AY 2015-16.

At the outset, the Ld. Counsel for the assessee placed the revised/concise grounds of appeal

before us and submitted that before the AO the issue could not be examined in detail for the want of evidences and further addition on account of disallowances were without any basis. Further, the Ld. Counsel for the assessee submitted that in the Assessment Year: 2015

16. Rangers Travel appellate proceedings, the assessee could not be filed any evidences and therefore, the issue could not be decided on merit on the basis of evidences which should have been filed by the assessee. The Ld. A.R submitted that all have happened because of reasons which are beyond the control of the assessee and therefore, in the interest of justice and fair play the assessee may be given one more opportunity of hearing for presenting its case before the AO.

The Ld. D.R. on the other hand relied on the order of authorities below.

After hearing the rival contentions and perusing the material on record, we find that the assessee has not filed any evidences before the AO as well as before the Ld. CIT(A) which has resulted in the ex-parte decisions being made without taking into account the supporting the evidences. We note that additions were made on estimated basis for the want of supporting evidences. Under the facts and circumstances, we feel that the ends of justice could be met if the assessee could get one more opportunity of hearing before the AO. Accordingly, we restore the issue back to the file of AO with a direction to decide the same afresh on the basis of evidences filed by the assessee. At the same time, we direct the assessee to co-operate in the proceedings before the AO by filing the necessary evidences.

In the result, the appeal of the assessee is allowed for statistical purposes.

Order is pronounced in the open court on 9th October, 2024

RANGERS TRAVELS,KALIKAPUR KOLKATA vs. ITO WARD 25(3), KOLKATA

What did the Tribunal hold?

What were the facts?

What were the issues?

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