PARADIME TECHNOLOGIES PRIVATE LIMITED,GURGAON vs. ACIT,CIRCLE-3(1), GURGAON
Before: MS. MADHUMITA ROY, & SHRI NAVEEN CHANDRA
PER NAVEEN CHANDRA, A.M:-
This appeal by the assessee is preferred against the order of the NFAC, Delhi dated 25.06.2024 for A.Y 2017-18. ITA No. 3865/DEL/2024 [A.Y. 2017-18]
He, therefore, prayed that since neither the Assessing Officer nor the ld. CIT(A) examined the evidences produced before the ld. CIT(A), the matter may be remitted back to the Assessing Officer for adjudication of the additional/fresh evidence with regard to the subject matter in the assessee instant appeal.
Per contra, the ld. DR relied upon the orders of the authorities below.
We have heard the rival submissions and have perused the relevant material on record. We find that the ld. CIT(A) has decided the issue without appreciation of facts and evidence brought on his record. The ld. CIT(A) has accorded primacy to the technicality of Rule 46A of the I.T. Rules and has ignored the principles of substantive justice. In view of the above facts and circumstances and in the interest of justice and fair play, we are of the considered view that the matter be restored
ITA No. 3865/DEL/2024 [A.Y. 2017-18]
/documents as required by the authorities and co-operate in adjudication of the issues at hand.
In the result, the appeal of the assessee in ITA No. 3865/DEL/2024 is allowed for statistical purposes. The order is pronounced in the open court on 25.06.2025. [MADHUMITA ROY]
[NAVEEN CHANDRA]
JUDICIAL MEMBER
ACCOUNTANT MEMBER
Dated: 25th JUNE, 2025. VL/