Loading judgment…
Facts
The assessee filed appeals against orders passed by the CIT(A). The assessee provided passport extract, UK tax returns, and salary slips which were not previously furnished to revenue authorities.
Held
The Tribunal found merit in the Revenue's argument that the Assessing Officer should examine the newly submitted evidences. The matter was remanded to the Assessing Officer.
Key Issues
Whether newly submitted documents by the assessee should be considered by the Assessing Officer, and if so, whether the matter should be remanded for re-examination.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “C” BENCH, AHMEDABAD
Before: DR.BRR KUMAR & SHRI TR SENTHIL KUMAR
Shri Hardik Vora, A.R. Appellant by : Respondent by: Shri Rignesh Das, Sr. DR Date of Hearing 20.01.2025 21.01.2025 Date of Pronouncement O R D E R 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 -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
Sd/- Sd/- (TR SENTHIL KUMAR) (DR. BRR KUMAR) JUDICIAL MEMBER VICE PRESIDENT (True Copy) Ahmedabad; Dated 21.01.2025 Manish, Sr. PS TRUE COPY आदेश क� �ितिलिप अ�ेिषत/Copy of the Order forwarded to : 1. अपीलाथ� / The Appellant 2. ��यथ� / The Respondent. 3. संबंिधत आयकर आयु� / Concerned CIT 4. आयकर आयु�(अपील) / The CIT(A)- 5. िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड� फाईल / Guard file. आदेशानुसार/ BY ORDER,