DEPUTY COMMISSIONER OF INCOME TAX, NEW DELHI vs. ADAAB HOTELS LTD, DELHI
In the result, the appeal filed by the Revenue is dismissed
ITA 4677/DEL/2024[2017-18]Status: DisposedITAT Delhi06 Aug 2025AY 2017-18
Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmandcit, Vs. Adaab Hotels Limited, New Delhi. 81, Adchini, Sr. Aurobindo Marg, Delhi – 110 016. (Pan : Aabca0850G) (Appellant) (Respondent) Assessee By : Shri Ankit Kumar, Advocate Shri Parth Singhal, Advocate Revenue By : Shri Ramesh Chand, Sr. Dr Date Of Hearing : 13.05.2025 Date Of Order : 06.08.2025 O R D E R Per S.Rifaur Rahman: 1. This Appeal Is Filed By The Assessee Against The Order Of Ld. Commissioner Of Income-Tax (Appeals)/National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As ‘Ld. Cit (A)] Dated 09.08.2024 For Assessment Year 2017-18 Raising Following Grounds Of Appeal :- “1. On The Facts & In The Circumstances Of The Case, The Ld. Cit(A) Has Erred In Deleting The Addition Of Rs 1,70,52,504/- Made U/S 68 Of The Act Without Appreciating The Fact That The Assessee Company Has Failed To Produce The Relevant Document As Required By The Assessing Officer During The Assessment Proceedings. 2. On The Facts & In The Circumstances Of The Case, The Ld. Cit(A) Has Erred In Deleting The Addition Of Rs.1,70,52,504/- Made U/S 68 Of The Act By Ao, On The Basis Of Fresh/New Evidences Produced By The Assessee During The Appellate Proceedings Without Appreciating The Facts That The Assessee Has Failed To Produce
For Appellant: Shri Ankit Kumar, AdvocateFor Respondent: Shri Ramesh Chand, Sr. DR
Section 143(1)Section 68
…the report from the AO on the additional/fresh evidences. 3. On the facts and in the circumstances of the case, the Ld. CIT(A) has erred in not appreciating the ratio of judgement of Hon'ble Allahabad High Court in the case of Bimal Kumar Anant Kumar vs. CIT, 288 ITR 278 wherein the Hon'ble Court has held that application under the rule 46A must be made for admission of additional evidences with reasons showing the purpose of the additional evidences and reasons for not producing it earlier.” 2. Brief facts of the case are, assessee filed its return of income declaring total income at Rs.NIL after adjusting the b…
