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Facts
The revenue filed an appeal against the order of the CIT(A) for AY 2015-16. The CIT(A) had allowed the assessee's appeal based on a letter dated 06/02/2019 from M/s Gammon India Ltd., which was not available during the original assessment.
Held
The Tribunal noted that the letter from M/s Gammon India Ltd. was dated after the assessment order and was not available to the Assessing Officer. Therefore, in the interest of justice, the issues were restored back to the Assessing Officer for verification of the letter and to re-adjudicate the matter.
Key Issues
Whether the CIT(A) was justified in relying on a letter not available to the Assessing Officer during assessment? Whether the introduction of the letter violated Rule 46A of IT Rules?
Sections Cited
Section 133(6), Rule 46A
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Income Tax Appellate Tribunal, RANCHI BENCH, RANCHI
Before: SHRI GEORGE MATHAN & SHRI RATNESH NANDAN SAHAY
Department represented by Smt. Rinku Singh, CIT-DR Assessee represented by Shri Devesh Poddar, A.R. Date of hearing 11/06/2025 Date of pronouncement 11/06/2025 O R D E R PER: BENCH 1. This is an appeal filed by the revenue against the order of the ld. CIT(A), NFAC in appeal No. CIT(A), Jamshedpur/10400/2017-18 dated 22/11/2023 for the A.Y. 2015-16.
Smt. Rinku Singh, ld. CIT-DR is represented on behalf of the revenue and Shri Devesh Poddar, learned. A.R. is represented on behalf of the assessee.
It was submitted by the ld. CIT-DR that the Assessing Officer in the course of assessment had rejected the assessee's books of account in respect of a contract with M/s Gammon India Ltd. It was a submission that on appeal, the ld. CIT(A) considered a letter dated 06/02/2019 issued by the M/s Gammon India Ltd. in response to a notice under Section 133(6) by the Assessing Officer and reversed the findings of the Assessing Officer rejecting the books of account. It was a submission that the letter dated 06/02/2019 was not DCIT Vs Khokhar Infrastructure P Ltd. available to the Assessing Officer in the course of assessment in so far as the assessment was completed on 22/12/2017 whereas the letter is dated 06/02/2019. It was a submission that the issues may be restored back to the file of Assessing Officer for verification in respect of the letter dated 06/02/2019 which has been considered by the ld. CIT(A). It was a submission that this letter dated 06/02/2019 has violated the provisions of Rule 46A of the IT Rules as the same was not before the Assessing Officer and has now been presented before the ld. CIT(A).
In reply, the ld. AR submitted that the letter dated 06/02/2019 is a response by M/s Gammon India Ltd. to the Assessing Officer in response to the notice under Section 133(6) issued by the Assessing Officer. It was a submission that the assessee has nothing to do with this letter dated 06/02/2019 and therefore, it was not a violation of Rule 46A of the IT Rules. It was a submission that he had no objection if the issue is restored to the file of Assessing Officer for specific verification in regard to letter dated 06/02/2019.
We have considered the rival submissions. As it is noticed that this letter of M/s Gammon India Ltd. is dated 06/02/2019 and the assessment order is dated 22/12/2017 and the ld. CIT(A) has allowed the appeal of the assessee only on the basis of this letter dated 06/02/2019 which was not available before the Assessing Officer when the assessment order was passed, in the interest of justice, the issues in this appeal are restored back to the file of Assessing Officer for verification in respect of letter dated 06/02/2019 and to readjudcate the matter.