DHARAM SINGH,GHAZIABAD vs. INCOME TAX OFFICER, GHAZIABAD
What did the Tribunal hold?
The Tribunal held that while the Assessee had filed additional documents before the Ld. CIT(A) for the first time, they were not accompanied by an application for admission of additional evidence under Rule 46A of the Income Tax Rules, 1962. The Tribunal, in the interest of substantial justice, remanded the matter back to the Ld. CIT(A).
What were the facts?
The Assessee filed an appeal against the order of the Ld. CIT(A) which dismissed their appeal. The assessment order was passed under Section 143(3) r.w. Section 147 of the Income Tax Act, 1961, computing income at Rs. 1,50,57,900/- against returned income of Rs. 6,45,330/-.
What were the issues?
Whether the Ld. CIT(A) erred in dismissing the appeal without considering additional evidence filed by the Assessee without a formal application under Rule 46A, and if the matter should be remanded for fresh consideration.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI
PER YOGESH KUMAR, U.S. JM:
The present appeal is filed by the Assessee against the order of Ld. Commissioner of Income Tax (Appeals)/National Faceless Appeal, Delhi (‘Ld. CIT(A)/’NFAC’ for short), dated 20/12/2023 for the Assessment Year 2012-13.
Brief facts of the case are that, an assessment order came to be passed under Section 143(3) r.w. Section147 of the Income Tax Act, 1961 ('Act' for short) on 25/10/2019 by computing the income of the Assessee at Rs. 1,50,57,900/- as against the returned income filed at Rs. 6,45,330/-. Aggrieved by the assessment order dated 25/10/2019, the Assessee preferred the Appeal before the Ld. CIT(A). The Ld.
1. CIT(A) vide order dated 20/12/2023, dismissed the Appeal filed by the Assessee. Aggrieved by the order of the Ld. CIT(A) dated 20/12/2023, Assessee preferred the present Appeal.
None appeared for the Assessee. Considering the issue involved in the present Appeal we deem it fit to decide the Appeal on hearing the Ld. Department's Representative and perused the material available on record.
The Ld. Departmental Representative vehemently submitted that the Assessee was non-cooperative before the A.O. and even before the Ld. CIT(A), though the Assessee produced certain additional documents, the same were not been filed in the manner known to the law in compliance with Rule 46 A of the income tax Rules 1962.
Therefore, the Ld. CIT(A) rightly not considered those documents and dismissed the Appeal, which requires no interference at the hands of the Tribunal. The Ld. Department's Representative relying on the order of the Ld. CIT(A), sought for dismissal of the Appeal.
We have heard the Department's Representative and perused the material available on record. It can be seen from the order of the Ld. CIT(A), the Assessee has filed certain documents before the Ld. CIT(A) for the First time, however those documents have not been filed along with an application under Rule 46 A of the income tax Rules 1962 for admission of additional evidence. However, the Ld. CIT(A) has not taken into consideration of those documents as the same is not coupled with application for admission of additional evidence.
Considering the issue involved in the present Appeal, with an intention to render substantial justice and in the interest of natural justice, we remand the matter to the file of the Ld. CIT(A) with a liberty to the Assessee to file additional evidence along with an application Rule 46 A of the income tax Rules 1962 and if such application is filed, the Ld. CIT(A) shall decide the same in accordance with law and also disposed the First Appeal by providing opportunity of being heard to the Assessee. If no application along with the documents are not filed within the reasonable time, the same shall not preclude the Ld. CIT(A) from deciding the first Appeal.
In the result, the Appeal of the Assessee is partly allowed for statistical purpose.
Order pronounced in the open court on 30th October, 2025
More judgments on Section 147
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- Sar Business Tradelink Private Limited… vs Income Tax Officer, Ward - 1(2), RaipurITA 599/RPR/2026[2014-15]Status: Heard21 Oct 2026AY 2014-15
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- Neo Incorporation, Rajkot vs DCIT Circle- 1(2), RajkotITA 471/RJT/2026[2012-2013]Status: Disposed21 Oct 2026AY 2012-2013
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