SHRI JASAJI NARPAT SINGH,,SALEM vs. ITO, WARD-1(4),, SALEM

आदेश / O R D E R

PER ABY T. VARKEY, JM: This is an appeal preferred by the assessee against the order of the Learned Commissioner of Income Tax (Appeals)/NFAC, (hereinafter in short "the Ld.CIT(A)”), Delhi, dated 20.02.2024 for the Assessment Year (hereinafter in short "AY”) 2017-18.

According to the Ld.AR, even though, written submissions were filed before the Ld.CIT(A), but, the assessee couldn’t upload the additional evidences due to technical glitches. And in the absence of evidence, the Ld.CIT(A) was pleased to confirm the action of the AO. According to the Ld.AR, the assessee was prevented from uploading the additional evidences due to technical snags/glitches and non-consideration of relevant (additional) evidences by the Ld.CIT(A) tantamounts violation of natural justice, therefore, the Ld.AR prayed that assessee may be granted one more opportunity before the Ld.CIT(A).

On appeal, the Ld.CIT(A) confirmed the action because assessee couldn’t produce any evidence regarding nature & source of the SBNs. However, according to the assessee, even though, he tried to upload the additional evidences it could not materialize due to technical glitches. Be that as it

(AY 2017-18) Shri Jasaji Narpat Singh :: 3 :: may, since, the Ld.CIT(A) has passed the order without considering the relevant documents which assessee intended to upload, and due to technical reasons, it couldn’t materialize. Hence, for the ends of justice and fair play, we are inclined to grant assessee one more opportunity before the Ld.CIT(A). Therefore, we set aside the impugned order of the Ld.CIT(A) and restore the appeal back to his file for adjudication of the grounds of appeal raised by the assessee as per Sec. 250(6) of the Act; and the assessee is directed to upload the additional evidences in support of his grounds of appeal and the Ld.CIT(A) to consider the same in accordance to law and pass a speaking order after hearing the assessee.