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Facts
The assessee's appeal was against the order of the NFAC. The assessee's counsel argued that the CIT(A) decided the issues without providing adequate opportunity and without admitting additional evidence. The DR relied on the lower authorities' orders.
Held
The Tribunal found that the CIT(A) decided the issue without appreciating the facts and evidence and prioritizing technicalities over substantive justice. Therefore, the matter was restored to the Assessing Officer for a fresh adjudication.
Key Issues
Whether the CIT(A) erred in deciding the issues without providing adequate opportunity and admitting additional evidence, thereby violating principles of natural justice.
Sections Cited
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Income Tax Appellate Tribunal, DELHI ‘F’ BENCH,
Before: MS. MADHUMITA ROY, & SHRI NAVEEN CHANDRA
This appeal by the assessee is preferred against the order of the NFAC, Delhi dated 25.06.2024 for A.Y 2017-18.
At the very outset, the ld. counsel for the assessee submitted that the ld. CIT(A) has decided the issues without providing adequate opportunity of being heard to the assessee to present its case. It is the say of the ld. counsel for the assessee that several additional evidences have been submitted before the ld. CIT(A) which were not admitted.
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
Page 2 of 4 back to the file of the Assessing Officer to decide the issues afresh after allowing adequate opportunity of being heard to the assessee.
The assessee is also directed to provide necessary information /documents as required by the authorities and co-operate in adjudication of the issues at hand. is allowed for statistical purposes.
The order is pronounced in the open court on 25.06.2025.