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Facts
The assessee failed to furnish necessary details and explanations before the CIT(A) despite multiple opportunities. The CIT(A) upheld the Assessing Officer's action and dismissed the assessee's appeal. The assessee also failed to provide substantial documents to the Assessing Officer.
Held
The Tribunal noted the assessee's non-compliance at both the Assessing Officer and CIT(A) levels. However, in the interest of justice, the Tribunal set aside the CIT(A)'s order and restored the matter to the Assessing Officer for a de novo assessment.
Key Issues
Whether the appeal should be allowed to be decided afresh by the Assessing Officer due to the assessee's non-compliance at earlier stages.
Sections Cited
143(3)
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Income Tax Appellate Tribunal, SURAT BENCH, SURAT
O R D E R PER DR. B.R.R. KUMAR, VICE-PRESIDENT:-
This appeal is filed by the Assessee against the appellate order dated 09.06.2025 passed by the Commissioner of Income Tax (Appeals)National Faceless Appeal Centre, Delhi, relating to the Assessment Year 2016-17.
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).
Asst. Year : 2016-17 - 2– 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. 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.