Benagana Boregowda Vs ITO (ITAT Bangalore)
Justice Over Technical Dismissal – CIT(A) Ignored Documents Filed – ITAT Remits Case for Fresh Consideration
In this case, CIT(A)/NFAC, by order dated 09.01.2025, dismissed the appeal on the ground that the Assessee had not filed any written submissions despite being granted four opportunities. It was observed that no corroborative evidence was submitted, & therefore the appeal could not be decided merely on the basis of grounds of appeal or statement of facts.
Before Tribunal, Assessee strongly contended that the observation of CIT(A)/NFAC was factually incorrect. It was pointed out that the Assessee had indeed filed detailed documents & records in support of the claim on 11.01.2021, which were already part of the paper book placed before Tribunal . Therefore, the finding that no evidence was filed was contrary to the record.
Tribunal noted that the D.R. had no objection to remitting the matter. In the interest of justice & fair play, the Tribunal restored the issue to the file of CIT(A)/NFAC with directions to reconsider the material already submitted & to decide afresh in accordance with law after giving reasonable opportunity of hearing.
FULL TEXT OF THE ORDER OF ITAT BANGALORE
This appeal at the instance of the assessee is directed against the order of the ld. CIT(A)/NFAC dated 9.1.2025 vide DIN & Order No. ITBA/NFAC/S/250/2024-25/1072033317(1) passed u/s. 250 of the Income Tax Act, 1961 (in short “the Act”) for the assessment year 2017-18.
