ACIT, CIRCLE-28(1) -NEW DELHI, NEW DELHI vs. DEEPAK KUMAR RAJGARHIA, DELHI
Income Tax Appellate Tribunal, DELHI BENCH ‘B’: NEW DELHI
Before: SHRI SATBEER SINGH GODARA & SHRI S. RIFAUR RAHMANACIT, Circle 28 (1), vs.
PER S.RIFAUR RAHMAN, ACCOUNTANT MEMBER :
This appeal is filed by the Revenue against the order of ld. Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘ld. CIT (A)] dated 20.05.2024 for Assessment Year 2021-22. 2. At the time of hearing, ld. DR of the Revenue submitted that the assessee has submitted certain documents before the ld. CIT (A) and ld. CIT (A) considered the same for giving relief to the assessee without giving proper
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opportunity to the Assessing Officer and not followed the procedure laid down under Rule 46A of the Income Tax Rules, 1962. 3. After considering both the parties, we are inclined to remit this issue back to the file of AO to verify the additional evidences submitted by the assessee and verify the same as per law, after giving proper opportunity of being heard to the assessee. At the same time, we direct the assessee to cooperate with the lower authorities also.
4. In the result, the appeal filed by the Revenue is allowed for statistical purposes.
Order pronounced in the open court on this 1st day of July, 2025
after the conclusion of the hearing. (SATBEER SINGH GODARA)
ACCOUNTANT MEMBER
Dated : 01.07.2025
TS