RANJIT PAL,KOLKATA vs. ITO, WARD-25(1), KOL, KOLKATA

This appeal of the assessee for the assessment year 2018-19 is directed against the order dated 10.03.2023 passed by the ld. Commissioner of Income-tax Appeals, NFAC, Delhi [hereinafter referred to as ‘the ld. CIT(A)’]. The assessee has raised the following grounds of appeal:

That the appellant craves leave to file any additional ground or amend the ground already taken either before or at the time of hearing of the appeal.”

The assessee has also raised following additional grounds of appeal: “1. That on the facts and the circumstances of the case, the Appellate Authority did not consider the Additional Documents submitted the time of appeal, which is not Joint Development Agreement Copy dated 21.04.2017 which could not be submitted at the time of scrutiny assessment hearing, which is unjust and arbitrary;

Brief facts of the case are that assessee filed its return of income for the A.Y. 2018-19 on 31.12.2018 by declaring total income of Rs. 9,64,110/-. The return of the assessee was processed u/s 143(1) of the Act by CPC. Subsequently, notices u/s 143(2) and 142(1) of the Act were issued to the assessee and it was duly served through online ITBA and mail ID provided by the assessee. In response to the notices, the assessee has furnished various documents before the AO. However out of 4 registered deed as reported in 26AS in return of income of assessee, he produced only 3 registered deed before the AO at the time of assessment

Dissatisfied with the above order, assessee preferred and appeal before the ld. CIT(A) where assessee submitted additional documents which the assessee failed to produce at the time of scrutiny proceeding before the ld. AO. However, the ld. CIT(A) did not consider such documents furnished by the assessee and simply sustained the order passed by the AO.

On the other hand, ld. DR supported the order passed by the authorities below.

We after hearing the rival submission of the parties and examining the facts of the case, we notice that the alleged copy of Ranjit Pal Joint Development Agreement dated 21.04.2017 the assessee has not been able to place before the AO at the time of scrutiny assessment proceeding and later on assessee has placed the same before the ld. CIT(A). However, the additional documents placed by the assessee before the ld. CIT(A) did not consider as it reflected from the impugned order passed by the ld. CIT(A). Therefore, under these facts and circumstances, we restore the matter in the instant appeal to the file of ld. AO for de novo in accordance with law after considering the additional documents and submission made by the assessee by providing reasonable opportunity of being heard. The assessee is also directed to remain vigilant and file necessary documents in support of these grounds and should not take further adjournment unless otherwise required for reasonable cause. In case after providing sufficient opportunity to the assessee, there is no compliance before the ld. AO then the ld. AO can proceed to pass the order in accordance with law.

In the result, the appeal of the assessee is allowed for statistical purposes.