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Facts
The assessee failed to furnish requisite explanations and reply before the Assessing Officer (AO) despite being given sufficient opportunities. Consequently, the CIT(A) upheld the AO's action and dismissed the assessee's appeal.
Held
The Tribunal observed the assessee's non-compliance and failure to provide documentary evidence. Therefore, in the interest of justice, the Tribunal set aside the CIT(A)'s order and restored the matter to the AO for fresh adjudication, directing the assessee to furnish all details and comply with notices.
Key Issues
Whether the CIT(A) was justified in dismissing the appeal based on the assessee's non-compliance and failure to provide documents.
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
(Assessment Year: 2012-13) Nareshbhai Dhirubhai ACIT, Panchani, Vs. Circle – 3(3), 26, Ghanshi Vihar Soceity, L. H. Surat Road, Varachha Road, Surat – 395006 [PAN: AFZPP2807G] (Appellant) .. (Respondent) Appellant by : Shri P.M. Jagasheth, CA Respondent by: Shri Mukesh Jain, CIT-DR Date of Hearing 21.01.2026 Date of Pronouncement 23.01.2026 O R D E R
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 01.07.2025, under section 250 of the Income-tax Act, 1961 [in short “the Act”] for the Assessment Year 2012-13.
On perusal of the records, it is observed that the assessee was afforded sufficient opportunities of hearing given by the Assessing Officer, but the assessee failed to furnish requisite explanations and reply before the AO. Consequently, the Ld. CIT(A), based on the material available on record, upheld the action of the AO and dismissed the appeal of the assessee. We also find that the assessee remained non-compliant before the AO and failed to furnish requisite documentary evidence to substantiate his claim. Before us, the Ld. Counsel for the assessee prayed that one more opportunity may be given, all Asst. Year: 2012-13 - 2– 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 restore the matter to the file of the AO for de novo adjudication. The assessee shall submit all the relevant details and documents before the AO 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.