AMSONS STEEL PVT LTD ,MUMBAI vs. INCOME TAX OFFICER , MUMBAI
Income Tax Appellate Tribunal, MUMBAI “A” BENCH : MUMBAI
Before: SHRI B.R. BASKARAN & SHRI ANIKESH BANERJEEAssessment Year : 2018-19
PER B.R. BASKARAN, A.M :
The assessee has filed this appeal challenging the order dt.20-09-2024 passed by the Ld. Commissioner of Income Tax
(Appeals)-National Faceless Appeal Centre (NFAC), Delhi [„Ld.CIT(A)‟]
and it relates to AY. 2018-19. 2. The Ld.AR appearing for the assessee submitted that the AO has made certain additions by disallowing the expenses claimed by the assessee and also making addition on the basis of difference in Form-
26AS. The Ld.AR submitted that the assessee had asked for hearing by video conference, but the same was not provided by the AO. Further,
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certain additions have been made by the AO, without confronting the assessee. The Ld.AR also submitted that the assessee is having all the details relating to the additions made by the AO and they are being filed as additional evidences before the ITAT. He submitted that, if the additional evidences are properly considered, then there would not be any occasion to make these additions. Accordingly, the Ld.AR prayed that these additional evidences may kindly be admitted and the entire issues may be restored to the file of the AO for examining the same afresh.
We heard the Ld.DR and perused the record. Having regard to the submissions made by the Ld.AR, we are of the view that, in interest of natural justice, the assessee may be provided with one more opportunity to present its case properly before the AO. We also admit the additional evidences furnished by the assessee and they also require examination at the end of the AO. Accordingly, we set aside the order passed by the Ld.CIT(A) and restore all the issues to the file of the AO for examining them afresh. We also direct the assessee to fully co- operate with the AO for expeditious completion of the assessment. After providing adequate opportunity of being heard to the assessee, the AO may take appropriate decision in accordance with law on the impugned additions.
In the result, the appeal filed by the assessee is treated as allowed for statistical purposes.
Order pronounced in the open court on 11-02-2025 [ANIKESH BANERJEE]
[B.R. BASKARAN]
JUDICIAL MEMBER ACCOUNTANT MEMBER
Mumbai, Dated: 11-02-2025
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.