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Facts
The assessee filed an appeal against an order passed by the Ld. Commissioner of Income Tax (Appeals) for AY 2019-20. The assessee admitted that due to an inadvertent mistake, relevant documents were not filed before the AO.
Held
The Tribunal, considering the facts and circumstances, decided to remand the case to the Assessing Officer for verification purposes only, without conducting a roving enquiry.
Key Issues
Whether the case should be remanded to the AO for verification of documents that were not filed initially due to inadvertent mistake.
Sections Cited
250 of the Income Tax Act, 1961
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, NAGPUR “SMC” BENCH : NAGPUR
Before: SHRI NARENDER KUMAR CHOUDHRY
For Assessee : Shri P.M. Gandhi, Ld. CA For Revenue : Shri Surjit Kumar Saha, Ld.Sr.DR Date of Hearing : 25.06.2025 Date of Pronouncement : 25.06.2025 ORDER
This appeal has been preferred by the assessee against the order dated 28/03/2025 impugned herein passed by the Ld. Commissioner of Income Tax (Appeals)/NFAC, Delhi [in short, “Ld.Commissioner”] u/sec. 250 of the Income Tax Act, 1961 (for short, “the Act”) for the Assessment Year (for short, “AY”) 2019-20.
Learned counsel for the assessee has admitted the fact that assessee due to inadvertent mistake or lack of knowledge or advice, could not file the relevant documents before the AO, but as established its claim by filing relevant documents before this Court and, therefore, the same may be taken into consideration.
2 ITA.No. 343/NAG/2025 3. Ld.DR submitted that it would be proper, if the facts may be verified by the Assessing Officer.
This Court, by giving thoughtful consideration to the peculiar facts and circumstances of the case, for just and proper decision of the case and substantial justice, is inclined to remand the instant case to the file of the AO just for verification purpose and without making any roving enquiry. Thus, the appeal filed by the assessee stands allowed for statistical purposes.
In the result, appeal of the Assessee is allowed for statistical purposes. Order pronounced in the open Court on 25.06.2025.