INTERSOFT DATA LABS AND SOLUTION PRIVATE LIMITED,GURGAON vs. JCIT RANGE 26, DELHI

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ITA 3086/DEL/2026Status: DisposedITAT Delhi31 July 2026AY 2017-184 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal admitted additional evidence filed by the assessee and remanded all issues back to the AO for de novo adjudication. The AO was directed to consider the submissions and documentary evidence before passing a fresh assessment order.

What were the facts?

The assessee company claimed a deduction under Section 10AA and filed its return of income. The Assessing Officer (AO) made additions/disallowances, which were upheld by the CIT(A) due to a lack of substantiating evidence. The assessee appealed to the ITAT.

What were the issues?

Whether the CIT(A) erred in upholding additions without granting a proper hearing and considering submissions, and whether the disallowances and additions made by the AO were arbitrary and lacked proper examination of evidence.

Which sections of the Income-tax Act were involved?

Section 10AA,Section 143(3),Section 250,Section 145(3),Section 270A,Section 156

AI-generated summary — verify with the full judgment below

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “G” NEW DELHI MS. KAVITHA RAJAGOPAL, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER ITA No.3086/Del/2026 Assessment Year : 2017-18 Intersoft Data Labs and Assessing Officer, Solution Private Limited, Circle 10(1), BESTECH Business Centre, New Delhi. 605-610, 6th Floor, v/s Badshahpur, Sohna Road, Gurgaon – 120018, Haryana. PAN: AADCV2076K Appellant Respondent Ms Sonakshi Sood, CA & Assessee by Shri Saquib Siddiqui. Department by Shri Amit Shukla, Sr. DR Date of Hearing 16.07.2026 31.07.2026 Date of Pronouncement

ORDER is Per Kavitha Rajagopal, J M:

This appeal is filed by the assessee, challenging the order of the Learned Commissioner of Income Tax (Appeals) [‘Ld. CIT(A)’ for short], passed u/s. 250 of the Income Tax Act, 1961 (‘the Act', for short), pertaining to the Assessment Year (‘A.Y.’ for short) 2017-18.

2 ITA No.3086/Del/2026 Intersoft Data Labs and Solution Pvt. Ltd. Vs. JCIT 2. The assessee has raised the following grounds of appeal:- “1. Ground 1 General CIT A erred in confirming assessment without granting hearing and without considering submissions in violation of natural justice. Ground 2 Section 40 a ia Disallowance wrongly upheld despite already disallowed in ITR and arising due to clerical misclassification with incorrect amount considered. Ground 3 Section 43B Disallowance made without identifying specific unpaid amounts OR examining evidence leading to arbitrary full disallowance. Ground 4 Unbilled revenue Addition results in double taxation as income already offered in earlier year and is based on contradictory reasoning. Ground 5 Foreign travel expenses Disallowance made arbitrarily without examining business purpose OR individual expenses and based on incorrect interpretation of agreement. Ground 6 Section 10AA Deduction denied by disregarding books without invoking Section 145 3 and applying arbitrary cost allocation despite proper records. Ground 7 Penalty under Section 270A Penalty initiated without proper satisfaction and wrongly treating bona fide claims as misreporting. Ground 8 Demand under Section 156 Demand wrongly raised including already paid amounts and liable to be recomputed based on reliefs claimed.”

3.

The brief facts are that the assessee company had filed its return of income dated 30.11.2017 declaring total income at Rs.5,18,29,080/- and had claimed deduction u/s 10AA amounting to Rs.2,32,47,897/- from its unit in SEZ Mohali. The assessee’s case was selected for scrutiny and notices u/s 143(2) and 142(1) were duly issued and served upon the assessee. After duly considering the assessee’s submission, the Ld. AO passed the assessment order u/s 143(3) dated

3 ITA No.3086/Del/2026 Intersoft Data Labs and Solution Pvt. Ltd. Vs. JCIT 28.12.2019 determining the total income at Rs.12,26,80,318/- after making various additions/disallowances. Aggrieved, the assessee was in appeal before the First Appellate Authority, who, vide order dated 23.01.2026, upheld the addition made by the Ld. AO on the ground that the assessee has failed to substantiate its claim with cogent documentary evidence. Aggrieved, the assessee is in appeal before us challenging the order of the Ld.CIT(A).

4.

We have heard the rival submissions and perused the material available on record. It is observed that the Ld. AO made various additions/disallowances on the ground that the assessee has failed to furnish cogent documentary evidences to substantiate its claim. Even before the First Appellate Authority the same were not filed by the assessee. Before us, the Ld. AR for the assessee submitted that the assessee has filed voluminous documents along with additional evidences to substantiate its claim. The Ld. AR prayed that the additional evidences are germane for deciding the issue in hand and prayed that the same be admitted and adjudicated upon. In the interest of justice dispensation and on the basis of principles of natural justice, we deem it fit to admit the additional evidences filed by the assessee and thereby remand all the issues back to the files of the Ld. AO for de novo adjudication on the basis of the submissions and documentary evidences filed by the assessee. The assessee is directed to strictly comply with the proceedings before the Ld. AO who will have to pass a de novo assessment order after duly considering the submission of the assessee and adjudicate the same in

4 ITA No.3086/Del/2026 Intersoft Data Labs and Solution Pvt. Ltd. Vs. JCIT accordance with the law and on the merits of the case. We, therefore, remand all these issues back to the file of the Ld. AO. The grounds raised by the assessee are hereby allowed for statistical purpose.

5.

In the result, the appeal filed by the assessee is allowed for statistical purpose.

Order pronounced in the open court on 31.07.2026.

Sd/- Sd/- (AMITABH SHUKLA) (KAVITHA RAJAGOPAL) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 31st July, 2026 dk Copy of the Order forwarded to : 1. The Appellant 2. The Respondent 3. The CIT(A) 4. Dr, ITAT, Mumbai 5. Guard File. BY ORDER, //True COPY// (Assistant Registrar) ITAT, Delhi Benches

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