RAJIV OHRI,GURGAON, HARYANA vs. A.C.I.T., CIRCLE - 62, KOLKATA, KOLKATA
What did the Tribunal hold?
The Tribunal admitted the additional evidence filed by the assessee under Rule 46A. The appeal was restored to the CIT(A) for a fresh decision after considering these evidences and providing a reasonable opportunity of hearing.
What were the facts?
The assessee challenged an ex-parte order by the CIT(A) and additions made to business income and in respect of sale of property. The assessee also sought to admit additional evidence, including purchase deeds and bank statements.
What were the issues?
Whether the CIT(A) passed an ex-parte order without affording a reasonable opportunity of hearing and whether additional evidence should be admitted for a fair adjudication of the appeal.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “A” BENCH, KOLKATA
This is an appeal preferred by the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 16.07.2024 for the AY 2014-15.
The assessee has challenged the order of ld. CIT (A) on legal issue as well as in merit.
The legal issue raised by the assessee is against the ex-parte order passed by the ld. CIT (A) without affording reasonable opportunity of hearing, whereas the issue on merit are against the confirmation of
The ld. DR on the other hand relied on the orders of the lower authorities.
After hearing the rival contentions and perusing the materials available on record including the evidences filed before us as additional evidence under Rule 46A of the Income Tax Rules, 1963 (the Rules), we are of the view that these evidences are very important for the correct assessment of income of the assessee. Accordingly, we admit these evidences and restore the appeal to the file of the ld. CIT (A) with a direction to decide the issue denovo after taking into account all the necessary documents/ evidences, and after
In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open court on 16.12.2024.
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