ARVIND,NOIDA vs. INCOME TAX OFFICER, NOIDA
Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI
Before: Sh. Satbeer Singh Godara
This assessee’s appeal for Assessment Year 2012-13, arises against the CIT(A)/NFAC, Delhi’s DIN & order No.
ITBA/NFAC/S/250/2024-25/1068079191(1) dated
28.08.2024, in proceedings u/s 147 r.w.s. 144 of the Income Tax Act, 1961
(in short “the Act”).
Heard both the parties at length. Case file perused.
It emerges during the course of hearing that both the learned lower authorities have added the assessee’s cash deposits of Rs.32,73,000/- made in the relevant previous assessment year 2011-12 as unexplained, in the course of Arvind
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assessment framed on 23.12.2019 as upheld in the ex-parte lower appellate discussion.
Faced with this situation, learned counsel has filed the assessee’s paper book running into 105 pages which more appears to be an instance of additional evidence only. The Revenue’s case is on the other hand is that the assessee’s instant additional evidence requires the learned Assessing Officer’s factual verification. It is made clear that there is no dispute between the parties that the assessee’s additional evidence submitted herein indeed goes to root of the matter. It is thus therefore deemed appropriate in the larger interest of justice to restore the assessee’s instant appeal back to the Assessing Officer for his afresh appropriate adjudication, within three effective opportunities subject to a rider that taxpayer shall plead and prove the case at his own risk and responsibility, in consequential proceedings. Ordered accordingly. Arvind
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5. This assessee’s appeal is allowed for statistical purposes.
Order Pronounced in the Open Court on 07/01/2025. (Satbeer Singh Godara)
Judicial Member
Dated: 07/01/2025
*Subodh Kumar, Sr. PS*