Rangers Travel vs. ITO, Ward-25(3), Kolkata

Parties Involved

Facts Summary

This is an appeal preferred by the assessee, Rangers Travel, against the order of the Commissioner of Income Tax (Appeals)-NFAC, Delhi for the Assessment Year 2015-16. The assessee's counsel submitted that the issue could not be examined in detail before the Assessing Officer due to the lack of evidence and that disallowances were made without any basis. The counsel also argued that the assessee could not file any evidence in the appellate proceedings, and therefore, the issue could not be decided on merit. The Department's counsel relied on the order of the authorities below. After hearing both sides and reviewing the material on record, the tribunal found that the assessee had not filed any evidence before the Assessing Officer or the Commissioner of Income Tax (Appeals), resulting in ex-parte decisions. The tribunal decided that the ends of justice could be met by giving the assessee one more opportunity to present its case before the Assessing Officer.…

Legal Issues

• 1. Whether the assessee should be given one more opportunity to present its case before the Assessing Officer.

Judgment Outcome

Decided in favour of Assessee.

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