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Facts
The assessee's appeal before the CIT(A) was dismissed for non-compliance and failure to furnish required details. The assessee also failed to submit substantial documents before the Assessing Officer. Before the Tribunal, the assessee prayed for an opportunity to make proper compliance.
Held
The Tribunal found that the assessee remained non-compliant before both the lower authorities. However, in the interest of justice, the Tribunal set aside the CIT(A)'s order and restored the matter to the Assessing Officer for de novo assessment, directing the assessee to make full compliance.
Key Issues
Whether the assessee's non-compliance before the lower authorities warrants dismissal, or if an opportunity for fresh assessment should be granted.
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Income Tax Appellate Tribunal, SURAT BENCH, SURAT
O R D E R PER DR. B.R.R. KUMAR, VICE-PRESIDENT:- Delay condoned This appeal is filed by the Assessee against the appellate order dated 13.03.2023 passed by the Commissioner of Income Tax (Appeals)National Faceless Appeal Centre, Delhi, relating to the Assessment Year 2010-11.
On perusal of the records, it is observed that the assessee was afforded several opportunities of hearing to furnish details, clarifications, and explanations to substantiate its claim. However, despite being granted multiple opportunities, the assessee remained non-compliant and failed to furnish the requisite details or explanations before the Ld. CIT(A). Consequently, the Ld. CIT(A), based on the material available on record, Asst. Year : 2010-11 - 2– upheld the action of the Assessing Officer and dismissed the appeal of the assessee. Before us, the Ld. Counsel for the assessee prayed that, given an opportunity, due compliance would be made and all necessary details, clarifications, and explanations would be furnished to the Revenue authorities. We also find the assessee remained non-compliant and failed to submit the substantial document/evidence before the Assessing Officer. Hence, in the interest of justice, we set aside the order of the Ld. CIT(A) and 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 notices issued by the revenue authorities without seeking any unnecessary adjournments.
In the result, the appeal of the assessee is allowed for statistical purposes.