ITO, WARD- 15(1), NEW DELHI vs. LALIT MODI, DELHI

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ITA 7780/DEL/2018Status: DisposedITAT Delhi10 October 2023AY 2012-13Bench: Sh. C. M. Garg, Judicial Member Dr. B. R. R. Kumar (Accountant Member)2 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A) accepted documents without proper examination and investigation. Therefore, the matter was remanded to the CIT(A) to allow the AO to examine the parties and verify the evidence.

What were the facts?

The Revenue appealed against the CIT(A)'s order. The Revenue contended that additional evidence was accepted by the CIT(A) without giving the AO an opportunity to verify its genuineness.

What were the issues?

Whether the CIT(A) erred in accepting additional evidence without providing the AO an opportunity for verification and investigation.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘E’, NEW DELHI

Before: Sh. C. M. GargDr. B. R. R. Kumar

For Respondent: Ms. Smita Singh, Sr. DR
Hearing: 12.07.2023Pronounced: 10.10.2023

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. C. M. Garg, Judicial Member Dr. B. R. R. Kumar, Accountant Member Asstt. Year : 2012-13 Income Tax Officer, Vs Lalit Modi, Ward-15(1), E-20, Lajpat Nagar-III, New Delhi New Delhi-110024 (APPELLANT) (RESPONDENT) PAN No. AALPM7800R Assessee by : Sh. Himanshu Aggarwal, Adv. Revenue by : Ms. Smita Singh, Sr. DR Date of Hearing: 12.07.2023 Date of Pronouncement: 10.10.2023 ORDER Per Dr. B. R. R. Kumar, Accountant Member:

The present appeal has been filed by the Revenue against the order of ld. CIT(A)-XXVI, New Delhi dated 06.09.2018.

2.

At the outset, the revenue has contended that the additional evidences filed under Rule 46A have been accepted by the ld. CIT(A) without giving an opportunity to the AO to verify the identity, genuineness and creditworthiness of the parties. We also find that the ld. CIT(A) has also not examined/investigated the issue but straightaway accepted the documents filed by the assessee for the first time. Hence, keeping in view the pertinent facts, we deem it fit to remand the matter to the file of the ld. CIT(A) to afford an opportunity to the Assessing Officer to examine the parties in question. The AO shall send the remand report within three months from the office of the ld. CIT(A).

2 Lalit Modi 3. In the result, the appeal of the Revenue is allowed for statistical purpose. Order Pronounced in the Open Court on 10/10/2023.

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