V.K.SOOD ENGINEERS AND CONTRACTORS,PANCHKULA vs. DCIT, CIRCLE PANCHKULA, PANCHKULA

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ITA 820/CHANDI/2024Status: DisposedITAT Chandigarh18 March 2025AY 2017-18Bench: SHRI RAJ PAL YADAV (Vice President), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)1 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the additional evidence, having material bearing, ought to have been admitted by the CIT(A). Therefore, the impugned order was set aside, and the assessment was restored to the AO for de novo assessment with an opportunity for the assessee to be heard.

What were the facts?

The assessee's appeal for AY 2017-18 arose from an order by the CIT(A) which confirmed additions and disallowances made by the AO on a best judgment basis. The CIT(A) had not admitted additional evidence submitted by the assessee.

What were the issues?

Whether the CIT(A) erred in not admitting additional evidences submitted by the assessee in an assessment framed on best judgment basis.

Which sections of the Income-tax Act were involved?

Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, CHANDIGARH

Before: HON’BLE SHRI RAJ PAL YADAV & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

(िनधा�रणवष� / Assessment Year: 2017-18) M/S V. K. Sood Engineers & DCIT Constructions Circle Panchkula बनाम/ Vs. H.No.20, Sector 6 Panchkula Panchkula-134109. �थायीलेखासं./जीआइआरसं./PAN/GIR No. AAHFV-7228-E (अपीलाथ�/Appellant) : (��थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : Shri Vineet Krishan (Advocate) – Ld. AR ��थ�कीओरसे/Respondent by : Dr. Ranjit Kaur (Addl. CIT) – Ld. Sr. DR सुनवाईकीतारीख/Date of Hearing : 18-03-2025 घोषणाकीतारीख /Date of Pronouncement : 18-03-2025 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2017-18 arises out of an order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 07-06-2024 in the matter of an assessment framed by Ld. Assessing Officer [AO] on best judgment basis u/s. 144 of the Act on 05-12-2019. In the assessment order, Ld. AO made certain additions and disallowance which were confirmed by Ld. CIT(A) for want of any effective representation from the assessee. The Ld. CIT(A) also did not admit additional evidences as furnished by the assessee. Aggrieved, the assessee is in further appeal before us. The Ld. AR has prayed for consideration of additional evidences.

Since additional evidences would have material bearing on the assessment, the same ought to have been admitted by Ld. CIT(A). Nevertheless, we set aside the impugned order and restore the assessment back to the file of Ld. AO for de novo assessment after affording reasonable opportunity of hearing to the assessee. The assessee is directed to substantiate its case forthwith.

The appeal stand allowed for statistical purposes. Orders pronounced on 18th March, 2025.

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