GREENLAM INDUSTRIES LIMITED,DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE -1, DIBRUGARH, ASSAM

Brief facts of the case are that, an assessment order came to be passed on 25.09.2022 by making certain disallowances. The Ld. AO computed the total income of the assessee at Rs.1,31,20,43,478/- as

At the outset, the Learned Counsel submitted that, the disallowances were made by the Assessing Officer for alleged non-furnishing of documents which were never called by the Assessing Officer during the assessment proceedings and the Assessing Officer has not considered the documents and the submissions made by the assessee. Learned Counsel further submitted that the assessee has furnished all the documents before the Ld. CIT(A) by way of additional evidence under Rule 46A of the Income Tax Rules, 1962. However, the Ld. CIT(A) has declined to admit the additional evidence produced by the assessee. Therefore, submitted that the authorities below have committed grave error in passing the respective order and sought for allowing the appeal.

Per Contra, the Ld. DR submitted that the assessee has not filed the requisite documents before the Assessing Officer and there was no proper ground to allow the application filed before the Ld. CIT(A) under the Rule 46A of the Income Tax Rules, 1962. Thus, submitted that the Ld. CIT(A) has rightly rejected the application for admission of

We have heard the parties and perused the material. On going through the assessment order, it is evident that the Ld. Assessing Officer has not specifically called the assessee to produce the documents. However, the assessee has also failed to produce requisite documents before the Assessing Officer in order to defend its claim. Further, it is observed that the an application was filed under Rule 46A of the Income Tax Rules, 1962 along with the documents before the Ld. CIT(A) in first appeal which has been rejected by the Ld. CIT(A). Considering the facts that additional documents produced by the assessee before the Ld. CIT(A) will go into the root of the matter and also considering the fact that Assessing Officer has not called for those documents during the assessment proceedings, in order to render substantial justice, we admit that additional documents produced by the assessee before the Ld. CIT(A) and remand the matter to the file of the Assessing Officer with a direction to frame de novo assessment in accordance with law. The assessee is also directed to fully cooperate with the assessment proceedings and produce all documents in support of its claim.