ITAT Surat Judgments — January 2025

The Tribunal held that the assessee deserves one more opportunity to contest its case on merit before the Ld.CIT(E). The appeal is restored to the file of the Ld.CIT(E) to decide afresh, ensuring a reasonable opportunity for the assessee to be heard.

The Tribunal considered the request for withdrawal of the appeal. As there was no objection from the Departmental Representative, the appeal was treated as withdrawn.

The learned CIT-DR did not raise any objection to the withdrawal request. Consequently, the Tribunal treated the appeal as withdrawn.

The Tribunal held that the lower authorities did not consider the DVO report and the Commissioner (Appeals) passed an ex-parte order without proper consideration. The assessee raised an additional claim for exemption under section 54B before the Tribunal, which was admitted.

The Tribunal noted that the grounds of appeal were identical to those in the assessee's own case for assessment years 2014-15 and 2015-16, which had been restored back to the Assessing Officer. Following the principle of consistency, the Tribunal restored the present appeal to the file of the Assessing Officer.