RAJENDRA KUMAR GUPTA,GWALIOR vs. CIT(APPEALS), NFAC

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ITA 204/AGR/2022Status: DisposedITAT Agra12 February 2025AY 2015-16Bench: HON’BLE SHRI SATBEER SINGH GODARA, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL (Accountant Member)2 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the additional evidence, which had a crucial bearing on the issues, should not have been rejected on technical grounds. Therefore, the issues were set aside and restored to the CIT(A) for fresh adjudication.

What were the facts?

The assessee's appeal for AY 2015-16 arose from an assessment order where the AO made additions. The CIT(A) did not admit additional evidence furnished by the assessee, substantially confirming the assessment.

What were the issues?

Whether the CIT(A) erred in not admitting additional evidence furnished by the assessee, which was crucial for determining the correct total income.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “DB” BENCH, AGRA

Before: HON’BLE SHRI SATBEER SINGH GODARA, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member)

1.

Aforesaid appeal by assessee for Assessment Year (AY) 2015-16 arises out of the order of learned Commissioner of Income Tax, National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 20-10-2022 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s. 143(3) of the Act on 18-12-2017. At the time of hearing, none appeared for assessee despite notice. The Ld. Sr. DR pleaded for dismissal of the appeal. In the assessment order, Ld. AO made various additions to the returned income and determined total income of Rs.141.61 Lacs. During appellate proceedings, the assessee furnished additional evidences which were not admitted by Ld. CIT(A). Ultimately, the assessment was substantially confirmed against which the assessee is in further appeal before us.

2.

We find that the additions have been confirmed for want of admission of additional evidences by Ld. CIT(A). These evidences would have crucial bearing for determination of impugned issues as well as to determine correct total income of the assessee. Therefore, the same ought not to have been rejected by Ld. CIT(A) on technical grounds. Nonetheless, we set aside the impugned issues to the extent as confirmed by Ld. CIT(A) and restore these issues back to the file of Ld. CIT(A) for fresh adjudication after affording reasonable opportunity of hearing to the assessee. The assessee is directed to substantiate its case forthwith.

3.

The appeal stand allowed for statistical purposes. Order pronounced on 12th February, 2025.

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