SUBHASH DAWAR,PATIALA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE, PATIALA, PATIALA

Per Krinwant Sahay, AM : Appeal in this case has been filed by the assessee against the order dated 26.07.2025 passed by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi.

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That order passed u/s 250 of the Income Tax Act, 1961 by the Learned Commissioner of Income Tax (Appeals), NFAC, Delhi is against law and facts on the file in as much the Learned CIT(A) was not justified to uphold action of the Learned Assessing Officer in imposing tax @ 60% by invoking the provisions of Section 115BBE on the amount surrendered as additional income during the course of survey on 23.08.2016

We have considered the findings given by the Ld. CIT(A) and the arguments made by the ld. Counsel for the Assessee as well as the ld. DR. We have also gone through

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the assessment order passed by the Assessing Officer and the findings arrived by the Ld. CIT(A) in the appellate order. We find that the Ld. CIT(A) in the concluding part has observed that burden of proof lies on the assessee to prove that facts and findings of the AO are incorrect. It has further been observed that the Assessee has to prove or rebut with cogent evidence against the facts and findings of the AO in the assessment order. However, the Assessee has not made any submission as to how the AO is wrong in passing assessment order and concluded that since the Assessee could not submit any material evidences/additional evidences during appeal proceedings substantiating his grounds which could not be produced before the assessing officer, except the documents produced before AO earlier, it was found by the Ld. CIT(A) that the Assessee had no strong evidences to substantiate his grounds of appeal and the appeal of the Assessee was dismissed.

record and submissions of the Assessee passed the order which is against the principles of natural justice. Therefore, in the interest of natural justice and fitness of things we are of the view that Assessee deserves an opportunity of being heard in the matter. Accordingly, the matter is remanded back to the CIT(A) for adjudication afresh on merit after considering the submissions of the Assessee and material available on record. Needless to say, that the ld. CIT(A) will give proper opportunity to the Assessee to present his case and to furnish necessary evidences and details. The Assessee is also directed to present its case before the Ld. CIT(A) as and when called for and will not contribute in unnecessary delay in the hearing of the appeal.

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आदेश क" ""त"ल"प अ"े"षत / Copy of the order forwarded to : 1. अपीलाथ"/ The Appellant

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