SANDEEP ARORA,DELHI vs. ITO,WARD-55(1), DELHI
Income Tax Appellate Tribunal, DELHI BENCHES: G : NEW DELHI
Before: SHRI ANUBHAV SHARMA & SHRI MANISH AGARWALAssessment Year: 2016-17
PER ANUBHAV SHARMA, JM:
This appeal is preferred by the assessee against the order dated
28.08.2024 of the Ld. Commissioner of Income-tax (Appeals), NFAC, Delhi for AY 2016-17. 2. At the time of hearing, it came up that the assessee has filed an application under Rule 46 before the ld. First Appellate Authority. However, the same has not at all been taken into consideration by the NFAC at the time of passing the impugned order. The fact of filing of the additional evidences along with the application could not be disputed by the ld. DR as is also established by 2
a stamp dated 4th March, 2020 on the copy of application provided at page 1 of the paper book. Although the ld. AR has impressed upon the relevance of the application, however, it will be appropriate to determine the relevance by the NFAC as the NFAC has completely failed to take note of the application and adjudicate on it.
In the light of the aforesaid, the appeal of the assessee is allowed for statistical purposes. The impugned order is set aside and the issues on merits as well as on law are restored to the files of the NFAC for a decision afresh in view of the aforesaid observations with regard to the disposal of application of the assessee under rule 46A of Income Tax Rules, 1962. Order pronounced in the open court on 26.06.2025. (MANISH AGARWAL) JUDICIAL MEMBER
Dated: 26.06.2025. dk