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Facts
The Revenue appealed an order by the CIT(A) concerning AY 2021-22. The Revenue argued that the CIT(A) considered additional documents submitted by the assessee without giving the Assessing Officer (AO) proper opportunity and without following Rule 46A of the Income Tax Rules.
Held
The Tribunal decided to remit the issue back to the AO to verify the additional evidences submitted by the assessee. The AO was directed to provide the assessee with an opportunity of being heard, and the assessee was directed to cooperate with the lower authorities.
Key Issues
Whether the CIT(A) erred in considering additional evidence without granting proper opportunity to the AO and following the prescribed procedure.
Sections Cited
46A
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH ‘B’: NEW DELHI
(Assessment Year: 2021-22) ACIT, Circle 28 (1), vs. Deepak Kumar Rajgarhia, New Delhi. K-199 A, Asola Road, Fatehpur Beri, Delhi – 110 074. (PAN : AAOPR7257C) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Pradeep Aggarwal, CA REVENUE BY : Shri Rajesh Kumar Dhanesta, Sr. DR Date of Hearing : 01.07.2025 Date of Order : 01.07.2025 O R D E R
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.
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 opportunity to the Assessing Officer and not followed the procedure laid down under Rule 46A of the Income Tax Rules, 1962.
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.
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.