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Facts
The assessee appealed an order by the NFAC, Delhi for A.Y. 2017-18. The Revenue's DR argued that the CIT(A) wrongly admitted additional evidence under Rule 46A(1) of the I.T. Rules, 1962, because the assessee had failed to submit these during assessment despite sufficient opportunity.
Held
The Tribunal decided that in the interest of justice, the appeal should be restored to the Assessing Officer. The AO is directed to re-evaluate the issues, ensuring the assessee receives a proper opportunity to be heard and to present necessary information/documents.
Key Issues
Whether the CIT(A) erred in admitting additional evidence, and whether the assessee should be given a fresh opportunity to present their case before the Assessing Officer.
Sections Cited
Rule 46A(1) of the I.T. Rules, 1962
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Income Tax Appellate Tribunal, DELHI ‘E’ BENCH,
Before: SHRI SAKTIJIT DEY, & SHRI NAVEEN CHANDRA
PER NAVEEN CHANDRA, ACCOUNTANT MEMBER:-
This appeal by the assessee is preferred against the order of the NFAC, Delhi dated 27.12.2023 pertaining to A.Y. 2017-18.
None appeared on behalf of the assessee.
At the very outset, the ld. DR submitted that the ld. CIT(A) erred in admitting additional evidences in view of the fact that the assessee was not entitled to produce/submit additional evidences within the meaning of provisions of Rule 46A(10 of the I.T. Rules, 1962 as the assessee was provided reasonable opportunity to produce documentary evidences to substantiate his claim during the assessment proceedings but the assessee failed to do so.
Having heard the ld. DR we are of the considered view that the assessee ought to have been given sufficient opportunity of being heard. Therefore, in the interest of justice and fair play, we deem it fit to restore the appeal to the file of the ld. Assessing Officer.
The Assessing Officer is directed to decide the issues afresh after affording a reasonable and adequate opportunity of being heard to the assessee. The assessee is also directed to provide necessary information/documents as required by the authorities.
In the result, the appeal of the assessee in is allowed for statistical purposes.
The order is pronounced in the open court on 25.04.2024.