RECKON INDUSTRIES LTD,DELHI vs. DCIT CIRCLE-19(1), DELHI
What did the Tribunal hold?
The Tribunal decided to remit the issue back to the AO for fresh consideration. The AO is to grant the assessee an opportunity to be heard and consider all evidence, including new evidence. The appeal was allowed for statistical purposes.
What were the facts?
The assessee filed an appeal against an ex-parte order passed by the CIT(A) which confirmed additions made by the AO. The assessee contended that documents submitted were not properly considered. The appeal was heard by the Tribunal.
What were the issues?
Whether the AO/CIT(A) properly considered the evidence submitted by the assessee and granted sufficient opportunity of being heard.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “F” BENCH, DELHI
Before: MS. MADHUMITA ROY & SHRI KHETTRA MOHAN ROY
The instant appeal filed by the assessee is directed against the order dated 29.09.2024 passed by the National Faceless Appeal Centre (NFAC), Delhi, arising out of the Assessment Order dated 22.05.2023 passed by the NeAC, under Section 147 r.w.s 144B of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for Assessment Year 2017- 18.
Before the Ld. CIT(A) the assessee could not appear and the order was passed ex-parte confirming the addition made by the Ld. AO. It was further pointed by him that the documents in respect of the case made out by the assessee were though duly furnished before the Ld. AO that has not been taken into consideration in its proper perspective and addition has been confirmed.
In that view of the matter, it is prayed by the Ld. AR to remit the issue to the file of the Ld. AO for deciding the issue afresh upon granting an opportunity of being heard to the assessee and upon considering the evidences on record or any other evidence which the assessee may chose to file at the time of hearing of the matter.
Such prayer made by the Ld. AR has not been controveted by the Ld. DR with all her fairness.
Having heard the Ld. Counsels appearing for the parties and having regard to the facts and circumstances of the matter, in order to prevent the miscarriage of justice we dispose of the issue by remitting the same to the file of the Ld. AO for consideration of the same afresh upon granting an opportunity of being heard to the assessee and upon considering the evidences on record or any other evidence which the assessee may chose to file at the time of hearing of the matter. It is also made clear that if the assessee does not cooperate with the Ld. CIT(A), the said authority would be at liberty to dispose of the issue strictly in accordance with law.
The appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open court on 30.05.2025
More judgments on Section 147
- ACIT Central Bilaspur, Bilaspur vs Arun Kumar Agrawal, SaktiITSSA 26/RPR/2025[2018-19]Status: Disposed21 Oct 2026AY 2018-19
- Vinod Agrawal, Kawardha vs Assisstant Commissioner of Income Tax…ITA 666/RPR/2026[2019-20]Status: Heard21 Oct 2026AY 2019-20
- Sar Business Tradelink Private Limited… vs Income Tax Officer, Ward - 1(2), RaipurITA 599/RPR/2026[2014-15]Status: Heard21 Oct 2026AY 2014-15
- Tarunaben Maganlal Bhut, Navagam vs ITO Ward 2(2)(1), RajkotITA 673/RJT/2026[2024-25]Status: Disposed21 Oct 2026AY 2024-25
- Neo Incorporation, Rajkot vs DCIT Circle- 1(2), RajkotITA 471/RJT/2026[2012-2013]Status: Disposed21 Oct 2026AY 2012-2013
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