Tribunal Remits Appeal for Violation of Natural Justice

The Tribunal allowed the appeal for statistical purposes, remitting the matter back to the Ld. CIT(A) due to the violation of natural justice by not providing the assessee with an opportunity to produce relevant documentary evidence. The Tribunal emphasized the need for proper opportunity to present evidence, directing the assessee to comply and cooperate for expeditious disposal of the appeal.

---

---

Issues:
1. Violation of principle of natural justice due to lack of opportunity for the assessee to produce relevant documentary evidence before the Ld. CIT(A).

Analysis:
The appeal was filed by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals) dated 22.09.2020. The assessee, an individual deriving income from salary and other sources, initially declared a total income of Rs. 20,36,969/-, which was later revised to Rs. 19,21,870/-. The Assessing Officer (AO) completed the assessment under section 143(3) and determined the total income at Rs. 21,45,750/- after making various additions, including disallowances and additions on different accounts. The assessee challenged all these additions before the Ld. CIT(A) but failed to provide evidence to support the contentions raised in the written submission. Consequently, the Ld. CIT(A) dismissed the appeal and confirmed all the additions made by the AO.

During the proceedings before the Tribunal, the primary issue raised by the assessee was regarding the violation of the principle of natural justice by the Ld. CIT(A) due to the lack of proper opportunity to produce relevant documentary evidence. The assessee's counsel argued that the ongoing Covid-19 pandemic and lockdown prevented the submission of necessary evidence, justifying the failure to support the case adequately. Considering the circumstances and the absence of objections from the Departmental Representative (DR), the Tribunal found merit in the assessee's contention. Consequently, the Tribunal set aside the order of the Ld. CIT(A) and remitted the matter back to him for fresh consideration, emphasizing the need for proper and sufficient opportunity to present relevant document evidence.

In conclusion, the Tribunal allowed the appeal of the assessee for statistical purposes, directing the assessee to comply with providing necessary evidence and extending cooperation to the Ld. CIT(A) for expeditious disposal of the appeal. The order was pronounced in the open court on 23rd April 2021.

---