JITENDRA PUKHRAJ JAIN ,MUMBAI vs. INCOME TAX OFFICER WARD 18(1)(5), MUMBAI
Income Tax Appellate Tribunal, MUMBAI “F” BENCH : MUMBAI
Before: SHRI VIKRAM SINGH YADAV & MS. KAVITHA RAJAGOPALAssessment Year : 2015-16
PER VIKRAM SINGH YADAV, A.M :
This is an appeal filed by the assessee against the order of the Learned
Commissioner of Income Tax (Appeals)-National Faceless Appeal Centre
(NFAC), Delhi [„Ld.CIT(A)‟], dated 06-12-2024, pertaining to Assessment
Year (AY) 2015-16, wherein the Ld.CIT(A) has sustained the action of the AO, wherein an amount of Rs. 62,53,379/- was brought to tax, invoking the provisions of section 69C of the Income Tax Act, 1961 („the Act‟) as well as an amount of Rs. 5,82,234/- being loss claimed by the assessee was disallowed.
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2. During the course of hearing, the Ld.AR submitted that the assessee has filed a detailed Paper Book (comprising of 300 pages approximately) before the Ld.CIT(A) on 16-11-2024, containing necessary submissions, evidences in support of the grounds of appeal so taken by the assessee before the Ld.CIT(A). However, the Ld.CIT(A) without duly appreciating the same, has proceeded and uphold the order so passed by the AO. It was accordingly submitted that the impugned order has been passed in total disregard to the detailed submissions made by the assessee with no meaningful reference or consideration, resulting in miscarriage of justice.
It was further submitted that since the original assessment was also completed u/s. 144 of the Act and all the relevant documentation have already been placed by the assessee, in the interest of justice and fair play; the matter may be remitted to the file of the AO for fresh adjudication.
Per contra, the Ld. DR has been heard, who has relied on the orders passed by the AO as well as that of the Ld.CIT(A).
We have heard the rival contentions and perused the material available on record. From the perusal of the order passed by the Ld.CIT(A), we find that the ld CIT(A) has acknowledged the fact that the assessee has filed and uploaded the submissions during the appellate proceedings. However, given the fact that the submissions could not be made before the AO, the Ld.CIT(A) has summarily confirmed the findings of the AO without taking into consideration the submissions and documentation so filed by the assessee during the appellate proceedings.
In our considered opinion where the assessment has been completed u/s. 144 and the assessee seeks to avail the necessary opportunity before the Ld.CIT(A) and seeks to file the documentation in support of the claim so made in the return of income or contesting the addition so made by the AO, the evidences so submitted should have been considered in proper
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perspective after taking into consideration the reasons which prevented the assessee from filing the same during the course of assessment proceedings and where required, a remand report could have been called from the AO. However, in the instant case, we find that no such action has been undertaken by the Ld.CIT(A). Further, there is no finding which has been recorded on merits of the case.
In light of the fact that all the necessary evidences which the assessee seeks to file have already been filed and placed on record, we deem it appropriate that the matter be remitted to the file of the ld CIT(A) to examine the same and decide on the admissibility of the additional evidences and on the merits of the matter as per law, after providing reasonable opportunity to the assessee.
In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open court on 30-07-2025 [MS. KAVITHA RAJAGOPAL]
[VIKRAM SINGH YADAV]
JUDICIAL MEMBER ACCOUNTANT MEMBER
Mumbai,
Dated: 30-07-2025
TNMM
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Copy to :
1)
The Appellant
2)
The Respondent
3)
The CIT concerned
4)
The D.R, ITAT, Mumbai
5)
Guard file
By Order
Dy./Asst.