2025 (6) TMI 1926 - AT - Income Tax

Validity of order passed by CIT(A) - as alleged CIT(A) has dismissed the appeal of the assessee without providing any sufficient opportunity of being heard to the assessee - HELD THAT - As assessee has not cooperated in the original assessment proceedings nor before the CIT(A) in the appellate proceedings. Ld. AR before us requested for one more opportunity to produce the documents before the ld.CIT(A) to substantiate its claim to which Id. Sr. DR has no objection. Considering the prayer of the Id. AR and in the interest of justice we restore the issues to the file of Id. CIT(A) for readjudicating the issues afresh after granting the assessee adequate opportunity of being heard subject to a payment of cost. Appeal of the assessee is partly allowed for statistical purposes.

Summary

The Appellate Tribunal (ITAT Kolkata) heard an appeal by the assessee against the CIT(A), NFAC Delhi's order dated 19.12.2024 for AY 2018-19. The assessee contended that the CIT(A) dismissed the appeal without affording a sufficient opportunity of being heard and sought restoration of the matter for fresh adjudication to allow submission of evidence. The Revenue supported the original orders.The Tribunal noted the assessee's lack of cooperation during assessment and appellate proceedings but, considering the assessee's request and in the interest of justice, restored the matter to the CIT(A) for fresh adjudication after granting adequate opportunity of being heard. This restoration is conditional upon the assessee paying costs of Rs. 1,00,000 to Legal Aid Services within 60 days and producing the receipt before the CIT(A). Failure to pay costs will result in confirmation of the CIT(A) order. The assessee is directed to cooperate in the readjudication.The appeal is "partly allowed for statistical purposes." The order was pronounced on 23/06/2025.