SUNRING TRADE PRIVATE LIMITED,SURAT vs. INCOME TAX OFFICER-2(1)(3), SURAT, SURAT

PER DR. B.R.R. KUMAR, VICE-PRESIDENT:

This appeal has been filed by the assessee against the order passed by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, [hereinafter referred to as “Ld. CIT(A)”] dated 24.07.2025, under section 250 of the Income-tax Act, 1961 [in short “the Act”] for the Assessment Year 2018-19. 2. On perusal of the records, it is observed that the assessee was afforded sufficient opportunities of hearing given by the Ld. CIT(A), but the assessee failed to furnish requisite explanations and reply before the Ld. CIT(A). Consequently, the Ld. CIT(A), based on the material available on record, upheld the action of the Assessing Officer and dismissed the appeal of the assessee. We also find that the assessee failed to furnish requisite documentary evidence to substantiate his claim before the Ld. CIT(A). Before us, the Ld. Counsel for the assessee prayed that one more opportunity may be given, all necessary details, clarifications, and explanations would be furnished to the revenue authorities. Hence, in the interest of justice, we set aside the order of the Ld. CIT(A) and Asst. Year: 2018-19 - 2– restore the matter to the file of the Ld. CIT(A) for fresh adjudication. The assessee shall submit all the relevant details and documents before the Ld. CIT(A) without seeking any unnecessary adjournments. In the result, the appeal of the assessee is allowed for statistical purposes.