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Facts
The assessee appealed against an ex-parte order of the Ld. CIT(A) for AY 2017-18, where the assessment was originally framed under Section 143(3). The assessee subsequently filed significant additional evidence before the Income Tax Appellate Tribunal (ITAT).
Held
The ITAT, considering the importance of the additional evidence, decided that the ends of justice would be met by restoring the appeal to the Ld. AO for fresh examination and decision. Consequently, the appeal was allowed for statistical purposes.
Key Issues
The key issue was the proper consideration of additional evidence presented by the assessee and whether the case should be remanded to the Assessing Officer for a fresh decision.
Sections Cited
143(3)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “A” BENCH, KOLKATA
This is an appeal preferred by the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 18.11.2024 for the AY 2017-18.
At the outset, we observe that the appellate order by ld. CIT (A) has been decided ex-pate though the merit of the case were discussed in the appellate order and decided. We further note that before the ld. AO though the assessment was framed u/s 143(3) of the Act vide order dated 18.12.2019. Now before us , the assessee has filed certain additional evidences which were stated to be a great importance in deciding the issue at hand. We have examined these documents and are of the opinion that the ends of justice would be
In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open court on 30.07.2025.