What did the Tribunal hold?

The Tribunal found that no material facts were brought on record to rebut the AO's findings. Therefore, the matter was set aside to the CIT(A) for fresh adjudication upon considering the evidence.

The assessee's appeal was filed against the order of the NFAC, which confirmed additions made by the AO. No material was placed on record by the assessee to rebut the AO's findings.

What were the issues?

Whether the additions made by the AO were justified and whether the assessee had provided sufficient evidence to rebut the findings.

Vijendra Singh Panwar, Mandsaur vs ITO | ITAT Indore 2023

Income Tax Appellate Tribunal, INDORE BENCH, INDORE

Before: Ms. MADHUMITA ROY& SHRI BHAGIRATH MAL BIYANI

For Appellant: Shri Ashish Porwal, Sr.D.R

Hearing: 19.12.2022Pronounced: 24.01.2023

O R D E R PER Ms. MADHUMITA ROY - JM:

The instant appeal filed by the assessee is directed against the order dated 11.06.2022 passed by theNational Faceless Appeal Centre (NFAC), Delhi,arising out of the order dated 25.12.2019passed by the ITO, Mandsaur,under Section 143(3)of the Income Tax Act, 1961 (hereinafter referred as to ‘the Act’) for Assessment Year 2017-18.

None appeared on behalf of the assesseeat the time of call. However, the Ld. DR relied upon the orders passed by the authorities below in confirming the addition made by the Ld. CIT(A) on very many counts.

Singh Panwar vs.ITO]Asst.Year.–2017-18 - 2 - 3. Upon perusal of the records, particularly, the order passed by the First Appellate Authority – NFAC, we find that no material fact has been brought on record to rebut the finding made by the Ld. AO against the assessee in respect of all the grounds and hence, confirmation of addition was made. Hence, the matter requires afresh adjudication upon examining the documents to be placed by the assessee in support of his claim for the ends of justice. In that view of the matter, we set aside the issue to the file of the Ld. CIT(A) to consider the issue afresh upon considering the evidence already on record or the evidence which the assessee may choose to file on the date of hearing to be fixed by the First Appellate Authority. We further make it clear that the assessee would also cooperate with the Ld. CIT(A) in deciding the issue involved in the matter. The Ld. CIT(A) is further directed to pass order strictly in accordance with law.

In the result, assessee’s appeal is allowed for statistical purposes.

This Order pronounced on 24/01/2023

Sd/- Sd/- (BHAGIRATH MAL BIYANI) (MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Indore; Dated 24 /01/2023 S. K. Sinha, Sr. PS आदेश क� ��त�ल�प अ�े�षत/Copy of the Order forwarded to : 1. अपीलाथ� / The Appellant 2. ��यथ� / The Respondent. 3. संबं�धत आयकर आयु�त / Concerned CIT 4. आयकर आयु�त(अपील) / The CIT(A)- 5. िवभागीय�ितिनिध, / DR, ITAT, Indore 6. गाड�फाईल / Guard file. आदेशानुसार/ BY ORDER,

(Sr. Private Secretary) ITAT, Indore Singh Panwar vs.ITO]Asst.Year.–2017-18 - 3 - 1.Date of dictation on 02.01.2023 2.Date on which the typed draft is placed before the Dictating Member 02.01.2023 3.Date on which the approved draft comes to the Sr.P.S./P.S. 4.Date on which the fair order is placed before the Dictating Member for pronouncement 5.Date on which the fair order comes back to the Sr.P.S./P.S 6.Date on which the file goes to the Bench Clerk 7.Date on which the file goes to the Head Clerk…………. 8.The date on which the file goes to the Asstt. Registrar for signature on the order…………………… 9.Date of Despatch of the Order………Date on which the typed draft is placed before the Dictating Member 19.12.2019 1. Other Member………………Date on which the approved draft comes to

VIJENDRA SINGH PANWAR,MANDSAUR vs. THE ITO MANDSAUR, MANDSAUR

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