SHIVA ADS (INDIA) PRIVATE LIMITED,ANDHERI WEST, MUMBAI vs. INCOME TAX OFFICER 11(2)(1), MUMBAI, MUMBAI

The assessee thereafter carried the matter in appeal before the ld. CIT(A) and thereafter, the matter travelled to the Tribunal and the Coordinate Bench remitted the matter back to the file of ld. CIT(A) and the ld. CIT(A) by way of impugned order has again confirmed the finding of the Assessing Officer and against which, the assessee is in appeal before us.

During the course of hearing, the ld. AR submitted that the ld. CIT(A) has basically reiterated the findings of the Assessing Officer and no independent finding has been recorded by him. It was further submitted that the assessee has filed its written submissions on 07.02.2026. The ld. CIT(A) makes a mention thereon in para 2 of the impugned order. However, if we look at the findings of the ld. CIT(A) in subsequent part of the order, there is no discussion, wherein the assessee’s submission have been considered. It was submitted that the assessee has duly filed its submission on 07.02.2026 and our reference was drawn to the assessee’s paper book at pages 11 to 87, wherein the assessee has filed written submission along with supported evidences and it was submitted before the ld CIT(A) that since the Assessing Officer has made the addition on account of non-submission of various documentary evidences, the additional evidences so submitted by the assessee be taken on record and the matter be remitted to the file of the Assessing Officer, for necessary verification. It was accordingly submitted that inspite of the said submissions and the evidences brought on record, the ld. CIT(A) has summarily confirmed the finding of the Assessing Officer and in light of the same, it was submitted that the matter may be remitted to the file of the Assessing Officer, for necessary verification/examination of documents already placed on record by the assessee.

The ld. DR has been heard, who has relied on the order passed by the lower authorities. At the same time, the ld. DR fairly submitted that as submitted by the ld. AR, the submissions and evidences appear to have been filed before the ld. CIT(A) on 07.02.2026 and given that there is no finding on the merits of the case and the evidence so filed needs verification, where the Bench so decide, the matter may be remitted to the file of the AO for necessary verification.

We have heard the rival submissions and perused the material available on record. Given that all necessary submissions and evidences are already on record, which have been filed during the appellate proceedings before the ld. CIT(A) and there is no finding on the merits of the case, coupled with the fact that since these submissions and evidences require necessary verifications, it would be appropriate to set aside the matter to the file of the Assessing Officer to which the ld. DR has not raised any specific objection. The matter is accordingly set-aside to the file of the Assessing Officer, for necessary verification and examination and to decide the matter afresh in according with law, after providing reasonable opportunity to the assessee.

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