ALFA MODERN MOBILES PRIVATE LIMITED,DELHI vs. INCOME TAX OFFICER WARD 2(1), CR BUILDING

ITA 5701/DEL/2024Status: DisposedITAT Delhi11 February 2026AY 2017-18Bench: SHRI ANUBHAV SHARMA (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)1 pages
AI SummaryAllowed for statistical purposes

What did the Tribunal hold?

The Tribunal held that the CIT(A) should not have dismissed the appeal on technical grounds of not admitting additional evidence. The Tribunal directed the CIT(A) to admit the additional evidence filed under Rule 46A and decide the appeal on merits after confronting the evidence with the AO.

What were the facts?

The assessee, a mobile phone trading company, filed its return for AY 2017-18 declaring total income. The case was selected for scrutiny due to an abnormal increase in cash deposits during demonetization. The AO assessed the income at a significantly higher amount. The CIT(A) dismissed the assessee's appeal.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal without considering additional evidence filed under Rule 46A, and whether the additions made by the AO were appropriate.

Which sections of the Income-tax Act were involved?

Section 69A,Section 143(3),Section 145(3),Section 44AB,Section 40(a)(ia),Section 46A,Section 234B,Section 234C,Section 115BBE

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI “A” BENCH: NEW DELHI

Before: SHRI ANUBHAV SHARMA & SHRI MANISH AGARWAL

For Appellant: Shri Pranshu Goel, CA &, Shri Aditya Gupta, Adv
For Respondent: Shri Ajay Kumar Arora, Sr.DR
Hearing: 04.02.2026Pronounced: 11.02.2026

PER MANISH AGARWAL, AM : The present appeal is filed by assessee against the order dated 10.10.2024 by Ld. Commissioner of Income Tax (A), National Faceless Appeal Centre (“NFAC”), Delhi [“Ld. CIT(A)”] in Appeal No. CIT (A), Delhi- 1/106641/2019-20 passed u/s 250 of the Income Tax Act, 1961 [“the Act”] arising out of assessment order dated 22.12.2019 passed u/s 143(3) of the Act pertaining to Assessment Year 2017-18. 2. Brief facts of the case are that assessee company is engaged in the trading of mobile phones and filed its return of income for the A.Y. 2017-18 on 08.11.2017, declaring total income at INR 8,38,870/-. The case was selected for scrut

The order continues below.

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