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Facts
The assessee's appeal pertains to Assessment Year 2013-14 and is against an order by the CIT(A) which enhanced an addition from Rs. 10,00,000 to Rs. 1,00,00,000. The assessee wishes to submit additional documents and evidence to support their claim regarding the nature and source of cash credit.
Held
The Tribunal acknowledged the assessee's request to submit further evidence and noted that justice requires providing an opportunity to present such evidence. The Tribunal also considered that the CIT(A) order was passed without providing a fair opportunity of hearing, violating natural justice principles.
Key Issues
Whether the assessee should be granted an opportunity to present additional documents and evidence before the Assessing Officer for a fresh adjudication, especially when natural justice principles might have been violated in the prior proceedings.
Sections Cited
250 of the Income Tax Act, 1961, 143(3) of the Act
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “SMC”
Before: DR. ARJUN LAL SAINI
सुनवाई क� तार�ख /Date of Hearing : 16/05/2025 घोषणा क� तार�ख /Date of Pronouncement : 16/05/2025 आदेश/Order Per Dr. Arjun Lal Saini, A.M Captioned appeal filed by the assessee, pertaining to Assessment Year 2013-14, is directed against the order passed under section 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) by Commissioner of Income-tax (Appeal)/Addl.JCIT(A)-10, Mumbai dated 20.02.2025, which in turn arises out of an order passed by Assessing Officer u/s 143(3) of the Act, on 04.03.2016.
At the outset Learned Counsel for the assessee submitted that assessee wants to submit more documents and evidence before Assessing Officer because, Ld.CIT(A) enhanced the addition from Rs.10,00,000/- to Rs.1,00,00,000/-, without appreciating assessee`s submission. Now, the assessee wish to furnish some more documents and evidences to prove his claim, therefore, instead of remitting the matter back to the file of Ld.CIT(A), the entire lis may be remitted back to the file of Assessing Officer for fresh adjudication in accordance with law. The Ld.Counsel submitted that assessee will clearly substantiates the nature and source of cash credit, before assessing officer. The Ld. Counsel stated that Ld.CIT(A) passed the order u/s 250 of the Act, without giving fair opportunity of hearing to the assessee, which is in violation of the principles of natural justice. Therefore, ld. Counsel contended that one more opportunity should be given to the assessee to plead his case before the assessing officer and for that she undertakes to be vigilant and furnish explanation and details expeditiously, before the assessing officer.
On the other hand, Ld.Sr-DR for the Revenue supported the order of lower authorities.
I have heard both the parties and perused the material available on record. The Ld. Counsel for the assessee argued that assessee wants to file more evidences and documents before Assessing Officer to prove his claim. It should be noted that Justice not only to be done, but it is seen to be done, and therefore where the assessee has some more documents and evidences to prove his claim, the opportunity should be provided to him. Therefore, I am of the considered view that the assessee deserves one more opportunity to contest his case on merit, before the assessing officer. Therefore, in the interest of justice, I set aside the order of Ld.CIT(A) and remit the matter back to the file of the assessing officer, with a direction to pass fresh order in accordance with law after granting adequate opportunity of hearing to the assessee. The assessee is directed to be vigilant and to furnish all details and explanation, as needed by the assessing officer, by not seeking adjournment without valid reason. With Page | 2 this direction, the grounds of appeal
raised by the assessee are treated as allowed for statistical purposes.
5. In the result, appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on 16/05/2025. Sd/- (Dr. A.L. SAINI) लेखा सद�य/ACCOUNTANT MEMBER राजकोट /Rajkot �दनांक/ Date: 16/05/2025 DKP Outsourcing Sr.P.S आदेश क� �ितिलिप अ�ेिषत/ Copy of the order forwarded to : अपीलाथ�/ The Appellant ��यथ�/ The Respondent आयकर आयु�/ CIT आयकर आयु�(अपील)/ The CIT(A) िवभागीय �ितिनिध, आयकर अपीलीय आिधकरण, राजकोट/ DR, ITAT, RAJKOT गाड�फाईल/ Guard File