Loading judgment…
No AI summary yet for this case.
Income Tax Appellate Tribunal, DELHI BENCH: ‘SMC’ NEW DELHI
Before: SHRI H. S. SIDHU
ORDER This appeal is filed by the assessee against the Order dated 27.5.2015 passed by the Ld. CIT(A)-13, New Delhi relating to Assessment Year 2010-11 on the following grounds:-
On the facts and in the circumstances of the case and in law the action of the authorities below in confirming the validity of the proceedings u/s. 147/148 of the Act and in thereafter approving the addition of Rs. 12,09,270/- to the returned income is arbitrary, misconceived, erroneous and unjust must be quashed with direction for relief.
At the time of hearing, Ld. Counsel for the assessee stated that AO has passed the exparte order u/s. 144 of the I.T. Act, 1961. He further submitted that Ld. CIT(A) has not considered the additional evidences/ documents while passing the impugned order. For the sake of ready reference, he has filed a Paper Book containing pages 1-21 in which he has attached the copy of additional evidences filed before the Ld. CIT(A) alongwith affidavits of Surender Mohan Nagpal and Kulbhushan Nagpal; copy of ITR, computation of income and balance sheet etc. and copy of SBI savings bank statement which were not considered by the Ld. CIT(A), which were not considered by the Ld. CIT(A), which were filed before the Ld. CIT(A), but he has not considered the same, however, the same are very essential to consider in determining the issue in dispute. Keeping in view of the facts and circumstances of the case, he requested that the issues in dispute may be set aside to the file of the Ld. CIT(A) with the directions to decide the same afresh, after considering all the additional evidences/documents and give adequate opportunity of being heard to the assessee.
Ld. DR relied upon the orders of the authorities below.
I have heard both the sides and perused the records, especially the impugned order passed by the Ld. CIT(A). I find that AO has passed the exparte order u/s. 144 of the I.T. Act, 1961. The assessee has filed a paper book containing pages 1-21 in which he has attached the copy of additional evidences filed before the Ld. CIT(A) alongwith affidavits of Surender Mohan Nagpal and Kulbhushan Nagpal; copy of ITR, computation of income and balance sheet etc. and copy of SBI savings bank statement which were not considered by the Ld. CIT(A), which were not considered by the Ld. CIT(A), however, the same are very essential to determine the issue in dispute. Keeping in view of the facts and circumstances of the case, the issues in dispute are set aside to the file of the Ld. CIT(A) with the directions to decide the same afresh, after considering all the additional evidences/documents and give adequate opportunity of being heard to the assessee. Assessee is also directed to fully cooperate with the Ld. CIT(A) and did not take any unnecessary adjournment and file all the necessary documentary evidences before him.
In the result, the appeal filed by the assessee stands allowed for statistical purposes.