SHIPRA AJAY KHARE,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-2(2)(5), AHMEDABAD
Income Tax Appellate Tribunal, “C” BENCH, AHMEDABAD
Before: DR.BRR KUMAR & SHRI TR SENTHIL KUMAR
PER BENCH:
These appeals have been filed by the Assessee’s against the separate orders passed by the Ld. Commissioner of Income Tax (Appeals),
Ahmedabad, vide order dated 24.01.2024. Since the issue involved in all the three appeal are common, the core issue is being adjudicated by a common order.
At the outset, the Ld. Counsel for the assessee submitted that the assessee has made available the extract of passport, UK tax returns and salary slip pertaining to this employment which have been hitherto not furnish before revenue authorities. It is was pleaded that these evidences go (अपीलाथᱮ /Appellant
( ᮧ᭜यथᱮ /Respondent)
ITA Nos.534-536/Ahd/2024
Asst.Years (2012-13 to 2014-15)
- 2–
to the root cause of the addition made and submitted that the same may be allowed to be considered by the Ld. CIT(A). On the other hand, the Ld. DR for the revenue strongly objected to the proposition and argued that the matter should be examined by the Assessing Officer to the primary authority. We find strength in the submission of Ld. DR and accordingly the matter is hereby remanded to the Assessing Officer to consider the evidences filed and pass an order in accordance with the provision of Income Tax Act.
In the result the appeals of the assessee are allowed for statistical purposes.
This Order pronounced in Open Court on 21.01.2025 (TR SENTHIL KUMAR)
VICE PRESIDENT
()
Ahmedabad; Dated 21.01.2025
Manish, Sr. PSआदेश कᳱ ᮧितिलिप अᮕेिषत/Copy of the Order forwarded to :
1. अपीलाथᱮ / The Appellant
2. ᮧ᭜यथᱮ / The Respondent.
3. संबंिधत आयकर आयुᲦ / Concerned CIT
4. आयकर आयुᲦ(अपील) / The CIT(A)-
5. िवभागीय ᮧितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Ahmedabad
6. गाडᭅ फाईल / Guard file.
आदेशानुसार/ BY ORDER,
उप/सहायक पंजीकार (Dy./Asstt.