ITO, WARD- 1(2)(1), INTL. TAXATION, NEW DELHI vs. SANTUSTHI HOMES PVT. LTD., NEW DELHI

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ITA 1678/DEL/2018Status: DisposedITAT Delhi24 January 2023AY 2014-152 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT held that the CIT(A) did not follow the procedure laid down under Rule 46A by admitting additional evidence without proper opportunity for the AO to examine it and submit a remand report.

What were the facts?

The assessee submitted additional evidence before the CIT(A) which was not presented to the AO. The AO requested more time to submit a remand report, but the CIT(A) passed an order without it.

What were the issues?

Whether the CIT(A) erred in admitting additional evidence without adhering to Rule 46A and providing the AO with an opportunity to submit a remand report.

Which sections of the Income-tax Act were involved?

Rule 46A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHIBENCH ‘D’, NEW DELHI

Before: Sh. Saktijit DeyDr. B. R. R. Kumar

Hearing: 10.11.2022Pronounced: 24.01.2023

Per Dr. B. R. R. Kumar, Accountant Member:

1.

The present appeal has been filed by the Revenue against the order of ld. CIT(A)-42, New Delhi dated 29.12.2017.

2.

Following grounds have been raised by the Revenue:

“2. Whether on the facts and circumstances of the case, the ld. CIT(A) erred in admitting additional evidence in haste, in violation of Rule 46A.

3.

Whether on the facts and circumstances of the case, the ld. CIT(A) erred in not giving proper opportunity to the AO to examine the additional evidence to enable to him to submit remand report. The ld. CIT(A) ignored the letter dated 08.12.2017 sent by AO (received on 12.12.2017 by ld. CIT(A)) seeking time for submitting remand report.”

Santusthi Homes Pvt. Ltd. 3. Heard the arguments of both the parties and perused the material available on record.

4.

The assessee vide letter dated 29.08.2017 submitted additional evidences before the ld. CIT(A) which were hitherto not before the AO. The AO vide letter dated 08.12.2017 sought more time to submit the remand report. The ld. CIT(A) passed the order on 29.12.2017 without the remand report from the AO. Since, the procedure laid down under Rule 46A has not been adhered by the ld. CIT(A), we hereby remand the matter back to the file of the ld. CIT(A) to follow the due procedure, afford an opportunity to the Assessing Officer and to complete the proceedings in accordance with the provisions of the Income Tax Act.

5.

In the result, the appeal of the Revenue is allowed for statistical purpose. Order Pronounced in the Open Court on 24/01/2023.

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