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Facts
The assessee's appeal for AY 2018-19 arose against an order by the CIT(A)/NFAC which confirmed an addition of Rs. 9,34,148.00 for disallowance of deduction under Section 80JJAA. The assessee contended that this was confirmed without a proper opportunity of being heard.
Held
The Tribunal noted the assessee's submission that relevant details could not be filed due to communication gaps and circumstances beyond control. Considering the larger interest of justice, the Tribunal decided to remit the matter back to the CIT(A)/NFAC to decide the grounds afresh.
Key Issues
Whether the addition of Rs. 9,34,148.00 under Section 80JJAA was wrongly confirmed by the CIT(A) without providing adequate opportunity to the assessee, violating principles of natural justice.
Sections Cited
80JJAA, 143(3)
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Income Tax Appellate Tribunal, DELHI BENCH: ‘B’ NEW DELHI
Before: SHRI SATBEER SINGH GODARA & SHRI S. RIFAUR RAHMAN
Date of hearing 01.07.2025 Date of pronouncement 01.07.2025 ORDER
PER SATBEER SINGH GODARA, JM
This assessee’s appeal for assessment year 2018-19, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and order no. ITBA/NFAC/S/250/2024-25/1067652933(1), dated 14.08.2024 involving proceedings under section 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). Heard both the parties. Case file perused.
This assessee’s appeal raises the following substantive grounds:
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.