GCC INFRA,NEW DELHI vs. DCIT, CIRCLE-61(1), DELHI

Date of hearing 01.07.2025 Date of pronouncement 01.07.2025 ORDER

PER SATBEER SINGH GODARA, JM

1. 1. On the facts and circumstances of the case, the order passed by the learned CIT (A) is bad, both in the eye of law and on the facts.

2. On the facts and circumstances of the case, the learned CIT(A) has erred both on facts and in law in confirming addition of Rs 9,34,148.00 on account of disallowance of deduction u/s 80JJAA in the computation sheet annexed to the assessment order u/s 143(3).

3. On the facts and circumstances of the case, the learned CIT (A) has erred both on facts and in law in confirming addition of Rs 9,34,148.00 without giving proper opportunity of being heard to the assessee and violating principles of Natural Justice.

4. The appellant craves leave to add, amend or alter any of the grounds of appeal.

3. It is in this factual backdrop of the assessee’s pleadings that the learned CIT(A)’s lower appellate discussion in para 5.6 quotes the appellant’s failure to furnish all the relevant supportive evidence, regarding the impugned section 80JJAA deduction claim. Learned counsel very fairly submits that the assessee could not file the entire relevant details because of communication gaps at various levels and due to circumstances beyond control. Be that as it may, we are of the considered view that larger interest of justice would be met in case the learned CIT(A)/NFAC decides the assessee’s corresponding substantive grounds in lower appeal, forming subject matter of instant appeal, afresh as per law preferably within three effective opportunities.