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Facts
The assessee filed appeals against the orders of the CIT(A) for AY 2009-10 and 2010-11. The assessee had not complied with the proceedings before the Assessing Officer and the CIT(A).
Held
The Tribunal noted the assessee's plea for an opportunity to furnish necessary details and clarifications. In the interest of justice, the matter was restored to the Assessing Officer for de novo assessment.
Key Issues
Whether the appeals should be allowed for statistical purposes to enable the assessee to furnish details to the Assessing Officer.
Sections Cited
250
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Income Tax Appellate Tribunal, SURAT BENCH, SURAT
Before: DR. B.R.R. KUMAR, VICE-MS SUCHITRA RAGHUNATH KAMBLE
PER DR. B.R.R. KUMAR, VICE-PRESIDENT:
These appeals have been filed by the assessee against the orders passed by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, [hereinafter referred to as “Ld. CIT(A)”] dated 13.11.2024 and 14.11.2024 under section 250 of the Income-tax Act, 1961 [in short “the Act”] for the Assessment Years 2009-10 and 2010-11 respectively.
We note that the assessee had not complied during the proceedings before the Assessing Officer as well as before the Ld. CIT(A). Before us, the Ld. Counsel for the assessee prayed that, given an opportunity, all necessary details, clarifications, and explanations would be furnished to the Revenue authorities. Hence, in the interest of justice, we restore the matter back to the file of the Assessing Officer for de novo assessment. The assessee shall submit all the relevant bank statement / submission / document before the Assessing Officer and comply with the proceedings by the revenue authorities without seeking any unnecessary adjournments
ITA Nos.1236 & 1237/Srt/2024 Asst. Year: 2009-10 & 2010-11 - 2–
In the result, the appeals of the assessees are allowed for statistical purposes. The order is pronounced in the open Court on 23.01.2026. (SUCHITRA R. KAMBLE) VICE-PRESIDENT Surat; Dated 23.01.2026 **SAMANTA आदेश की "ितिलिप अ"ेिषत/Copy of the Order forwarded to : अपीलाथ" / The Appellant
""थ" / The Respondent. 2. संबंिधत आयकर आयु" / Concerned CIT 3. 4. आयकर आयु"(अपील) / The CIT(A)- 5. िवभागीय "ितिनिध, आयकर अपीलीय अिधकरण, / DR, ITAT, Surat गाड" फाईल / Guard file. 6. आदेशानुसार/ BY ORDER, ////
सहायक पंजीकार (Dy./Asstt.