AATISH JAISWAL,HOWRAH V. I.T.O., WARD - 47(2), KOLKATA

ITA 2392/KOL/2024

AI Insights

This case involves an appeal by Aatish Jaiswal against the order of the National Faceless Appeal Centre, Delhi, for the Assessment Year 2021-22. The primary contention revolved around the admission and proper appreciation of additional evidences that were deemed significant for the correct assessment of the assessee's income. The Tribunal, after considering the arguments and the importance of the additional evidences, decided to admit these evidences and restore the case to the AO for a fresh assessment.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 772363 (ITAT-KOLKATA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-08-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 2021-2022
• Laws Referred To: Income Tax (Appellate Tribunal) Rules, 1963
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJA SENGUPTA
• Assessee Lawyers: RAJESH KUMAR KANKARIA
• Keywords: Additional evidence

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRIPRADIP KUMAR CHOUBEY, JM ITA No.2392/KOL/2024 (Assessment Year:2021-22) Aatish Jaiswal 30/31 Belilious Road, Kadamtala, Howrah, West Bengal-711101 Vs. Income Tax Officer, Ward 47(2), 3, Government Place, (West), Kolkata-700001 West Bengal (Appellant) (Respondent) PAN No. BAPPJ7315F Assessee by : Shri Rajesh Kumar kankaria, AR Revenue by : Shri Raja Sengupta, DR Date of hearing: 17.07.2025 Date of pronouncement: 26.08.2025 O R D E R Per Rajesh Kumar, AM: This is an appeal preferred by the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 18.11.2024 for the AY 2021-22. 02. At the outset, the ld. Counsel for the assessee drew attention of the Bench to the Paper Book part 4, containing additional evidences filed before us under Rule 29 of Income Tax (Appellate Tribunal) Rules, 1963. The ld. Counsel for the assessee submitted that the admission and proper appreciation of these evidences are of paramount significance for correct assessment of income of the assessee on the issues involved. Therefore, the ld. Counsel for the assessee prayed that these additional evidences may kindly be Printed from counselvise.com Page | 2 ITA No. 2392/KOL/2024 Aatish Jaiswal; A.Y. 2021-22 admitted in the interest of justice and fair play and the issues involved may be decided after proper appreciation of examination of these evidences. 03. The ld. DR on the other hand submitted that these evidences were not filed before the ld. AO nor before the ld. CIT (A) and these evidences were filed for the first time before the Tribunal. However, left the issue of admission to the wisdom of the Bench and strongly prayed that if admitted, the appeal may be restored to the file of the ld. AO for fresh adjudication. 04. After hearing the rival contentions and perusing the materials available on record including the application filed by the assessee under Rule 29 of the ITAT Rules, 1963, praying for admission of these evidences, we note that these evidences are very important for proper adjudication of the issue before us. Accordingly, we admit these additional evidences and restore this appeal to the file of the ld. AO for fresh adjudication after affording a reasonable opportunity of hearing to the assessee. Accordingly, the appeal of the assessee is allowed for statistical purposes. 05. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 26.08.2025. Sd/- Sd/- (PRADIP KUMAR CHOUBEY) (RAJESH KUMAR) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) Kolkata, Dated: 26.08.2025 Sudip Sarkar, Sr.PS Printed from counselvise.com Page | 3 ITA No. 2392/KOL/2024 Aatish Jaiswal; A.Y. 2021-22 Copy of the Order forwarded to: BY ORDER, True Copy// Sr. Private Secretary/ Asst. Registrar Income Tax Appellate Tribunal, Kolkata 1. The Appellant 2. The Respondent 3. CIT 4. DR, ITAT, 5. Guard file. Printed from counselvise.com "