SACHIN GOEL,GURGAON vs. ITO, WARD 4(1), GURGAON
Income Tax Appellate Tribunal, DELHI BENCHES: G : NEW DELHI
Before: SHRI ANUBHAV SHARMA & SHRI MANISH AGARWALAssessment Year: 2012-13
PER ANUBHAV SHARMA, JM:
This appeal is preferred by the assessee against the order dated
26.09.2024 of the Ld. Commissioner of Income-tax (Appeals), NFAC.
At the time of hearing, it was pointed out by the ld. AR that the impugned order has been passed by not taking into consideration the submissions and evidences. Although the ld. DR has defended the impugned order, we find that the AO had issued a notice dated 01.12.2019 requiring the assessee to file certain evidences and fixed the date of hearing as 16.12.2019. 2
However, the impugned assessment order was passed on 06.12.2019 itself.
Further, on 03.06.2024, the assessee filed an application for additional evidence u/r 46A of the Income-Rules, 1962. However, the same has also not been considered.
In the light of the aforesaid facts, we are of the view that the assessment order was passed in haste and additional evidences have been left out unconsidered. Thus, it is an appropriate case to admit the additional evidences of the assessee. The issues on merits as well as on law are restored to the files of the AO to give a fresh opportunity of hearing to the assessee for filing submissions and evidences and to pass the order afresh in accordance with the law. The appeal is allowed for statistical purposes.
Order pronounced in the open court on 09.07.2025. (MANISH AGARWAL)
JUDICIAL MEMBER
Dated: 09th July, 2025. dk