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Income Tax Appellate Tribunal, GUWAHATI BENCH,
Before: RAJESH KUMAR & SHRI SONJOY SARMA]
ORDER
PER SONJOY SARMA, JM:
The present appeal has been preferred by the assessee against the order dated 20.06.2022 of the National Faceless Appeal Centre [hereinafter referred to as ‘CIT’] passed u/s 250 of the Income Tax Act (hereinafter referred to as the ‘Act’).
At the outset, the ld. Counsel for the assessee submitted that the ld. CIT(A) has decided the appeal of the assessee without considering the submission made by the assessee and he did not consider the various documents filed by the assessee in support of its claim and pass the impugned order. Although all such documents were submitted by the assessee on the income tax web portal. The ld. Counsel submitted that assessee’s submission were not considered by the ld. CIT(A), therefore, this appeal of the assessee was not decided on merits of the case before the ld. CIT(A). The ld. Counsel for the assessee prayed before the bench that the assessee may kindly be given one more opportunity to defend its case on the merits of the case before the ld. AO by restoring this appeal to the file of ld. AO.
Pannalal Bhansali AY 2017-18 3. After hearing the rival parties and perusing the material on record, we observe that the assessee’s appeal was decided without considering the submission on papers, although those were submitted by the assessee at the time of hearing before the authorities below in income tax web portal and in the interest of justice and fairplay, the assessee deserves to be given one more opportunity to defend its case before the AO on merits. Accordingly we restore the appeal to the file of the AO with the directions to decide the same on merits by affording the assessee a reasonable opportunity of hearing. Simultaneously, we also direct the assessee to cooperate in the disposal of this appeal.