RAVINDRA PRATAP SINGH,GURGAON vs. ITO WARD-3(1), GURGAON

This appeal preferred by the assessee is directed against the order of the ld. Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi [for short ‘ld. CIT (A)] dated 18.07.2024 for Assessment Year 2020-21.

None appeared on behalf of the assessee. We are proceeding to decide the appeal with the assistance of ld. DR of the Revenue.

At the time of hearing, it is observed from the record that the assessee filed additional evidences during the appellate proceedings before the ld. CIT (A) and the ld. CIT (A) observed that no petition has been filed by the assessee for admission of additional Rule 46A(1), the assessee’s case is covered and as to why the additional evidence should be admitted. Accordingly, ld. CIT (A) did not admit the additional evidences and dismissed the appeal of the assessee.

On the other hand, ld. DR for the Revenue relied on the findings of the lower authorities..

Considered the submissions of the ld. DR of the Revenue and material placed on record. We observe that ld. CIT (A) had not admitted the additional evidences of the assessee filed during the appellate proceedings. In our considered view and in the interest of justice, we admit the additional evidences filed before the ld. CIT (A) and are of the opinion that assessee should be given one more opportunity of being heard on merit. Therefore, we restore the matter to the file of Assessing Officer and direct the Assessing Officer to decide the issues on merits as per law, of course after going through the additional evidences filed by the assessee and also give an opportunity of being heard to the assessee. We also direct assessee to make proper submissions and appear before the Assessing Officer on the date of hearing and cooperate with the tax authorities. Accordingly, the appeal filed by the assessee is allowed for statistical purposes.