ANKIT ENTERPRISES,DELHI V. ITO WARD-46(4), DELHI

ITA 2858/DEL/2025

AI Insights

The case involves Ankit Enterprises appealing against the order of the Ld. Commissioner of Income Tax (Appeals/National Faceless Appeal Centre), which dismissed their initial appeal against an assessment order that significantly increased their declared income for the Assessment Year 2018-19. The primary contention in the appeal was the rejection of additional evidence by the Ld. CIT(A) on technical grounds, which the Assessee argued violated the principles of natural justice. The Income Tax Appellate Tribunal (ITAT) found merit in the Assessee's request to consider the additional evidence and remanded the case back to the Ld. CIT(A) for a fresh decision.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 786894 (ITAT-DELHI)
• Duration Of Justice: 6 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-11-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2018-2019
• Appeal Filed On: 29-04-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: RAJESH KUMAR DHANESTA
• Assessee Lawyers: V. RAJKUMAR
• Keywords: Opportunity of being heard; Additional evidence; Principle of natural justice
• Section: 143(3)

Judgement Text

" 1 ITA No. 2858/Del/2025 Ankit Enterprises Vs. ITO IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘B’ NEW DELHI) BEFORE YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No. 2858/DEL/2025 (A.Y. 2018-19) Ankit Enterprises 8/15, Sri Ram Road Civil Lines, Delhi-110054 PAN: AARFA3230H Vs Income Tax Officer Ward-46 (4) Civic Centre, Minto Road, New Delhi Appellant Respondent Assessee by Sh. V. Rajkumar, Adv Revenue by Sh. Rajesh Kumar Dhanesta, Sr. DR Date of Hearing 19/11/2025 Date of Pronouncement 21/11/2025 ORDER PER YOGESH KUMAR, U.S. JM: The present appeal is filed by the Assessee against the order of Ld. Commissioner of Income Tax (Appeals/ National Faceless Appeal Centre (‘Ld. CIT(A)/NFAC’ for short), New Delhi dated 17/02/2025for the Assessment Year 2018-19. 2. Brief facts of the case are that, an assessment order came to be passed on 02/03/2021 u/s 143(3) r.w. Section 143(3A) and 143(3B) of the Income Tax Act, 1961 ('Act' for short) by computing the income of the Assessee at Rs. 78,60,230/-, as against the returned income of Rs. 9,77,000/- by making certain additions. Aggrieved by the assessment order dated 02/03/2021, the Assessee preferred the Appeal before the Ld. CIT(A). The Ld. CIT(A) vide order dated 17/02/2025, dismissed the Printed from counselvise.com 2 ITA No. 2858/Del/2025 Ankit Enterprises Vs. ITO Appeal filed by the Assessee. Aggrieved by the order of the Ld. CIT(A), the Assessee preferred the present Appeal. 3. The Ld. Counsel for the Assessee vehemently submitted that the Ld. CIT(A) has not admitted the evidences filed during the appellate proceedings on technicalities and order impugned has been passed in violation of principals of natural justice, thus, sought for allowing the appeal of the Assessee. 4. Per contra, the Ld. Departmental Representative relying on the orders of the Ld. CIT(A) sought for dismissal of the Appeal. 5. We have heard both the parties and perused the material available on record. During the appellate proceedings, the Assessee produced certain documents to substantiate its case, however, the Assessee filed the additional documents without filing the application of admission for additional evidence. Though, the Assessee is required to file application for admission of additional document, the Assessee failed to do so. However, considering the issue involved in the present Appeal and in the interest of justice and equity, we remand the matter to the Ld. CIT(A) with a liberty to the Assessee to file application for admission of additional evidence along with the additional documents intended to be produced by the Assessee before the Ld. CIT(A) and if such application along with the documents is filed, Ld. CIT(A) is directed to consider the Printed from counselvise.com 3 ITA No. 2858/Del/2025 Ankit Enterprises Vs. ITO same and pass the order afresh in accordance with lawafter providing opportunity of being heard to the Assessee. 6. In the result, the Appeal of the Assessee is partly allowed for statistical purpose. Order pronounced in the open court on 21st November, 2025 Sd/- Sd/- (MANISH AGARWAL) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Date:- 21 .11.2025 R.N, Sr.P.S* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI Printed from counselvise.com "