BAHADUR NAGAR,NEEMKA, FARIDABAD V. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, FARIDABAD, HARYANA

ITA 1586/DEL/2025

AI Insights

The case involves an appeal by Shri Bahadur Nagar against the order of the CIT(A)-3, Gurgaon, which pertained to the assessment year 2017-18. The primary contention in the appeal was the ex parte order passed under sections 153A and 144 of the Income Tax Act, 1961, by the Assessing Officer, which confirmed an addition that the assessee challenged. The assessee argued that the CIT(A) did not consider the additional evidences submitted and passed the order without a proper basis or appreciation of the facts. The Departmental Representative (DR) countered that the CIT(A) was correct in his decision as the assessee failed to provide credible evidence regarding the ownership and source of the cash intercepted during the assessment.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 791032 (ITAT-DELHI)
• Duration Of Justice: 8 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-12-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2017-2018
• Appeal Filed On: 17-03-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DAYAINDER SINGH SIDHU
• Assessee Lawyers: A.K. TYAGI; ITP
• Keywords: Opportunity of being heard; Additional evidence
• Section: 144; 153A

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘C’ BENCH, NEW DELHI BEFORE SHRI YOGESH KUMAR US, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 1586/DEL/2025 [A.Y 2017-18] Shri Bahadur Nagar Vs. The DC/ACIT House No. 592, Raghubir Nagar Central Circle -1 Neemka, Sector -72, Faridabad Faridabad, Haryana Haryana PAN: AYQPN 5595 H (Applicant) (Respondent) Assessee By : Shri A.K. Tyagi, ITP Department By : Shri Dayainder Singh Sidhu, CIT- DR Date of Hearing : 24.11.2025 Date of Pronouncement : 12.12.2025 ORDER PER NAVEEN CHANDRA, ACCOUNTANT MEMBER:- This appeal by the assessee is preferred against the order of the CIT(A)-3, Gurgaon dated 14.01.2025 pertaining to A.Y 2017-18. 2. The main grievance raised emanating from the 9 grounds of appeal of the assessee is against the order u/s 153A r.w.s 144 of the Income- Printed from counselvise.com ITA No. 1586/DEL/2025 [A.Y 2017-18] Bahadur Nagar Vs. ACIT Page 2 of 4 tax Act, 1961 [the Act, for short] passed by the Assessing Officer where the assessee has challenged the confirmation of addition made by the Assessing Officer. 3. At the very outset, the ld. counsel for the assessee vehemently contended before us that the Assessing Officer passed an ex parte order u/s 153A/144 of the Act and the ld. CIT(A) has not addressed the additional evidences filed by the assessee and just passed the order without any basis, material or evidences and without appreciating the facts and circumstances of the case. 4. Per contra, the ld. DR submitted that the ld. CIT(A) was right in deciding the appeal against the assessee as the assessee failed to provide credible evidence or documentary proof to substantiate the claim regarding the ownership, nature and source of the cash intercepted during the assessment proceedings. Further, the assessee has submitted that the additional evidences were not admitted by the CIT(A). 5. We have heard the rival submissions and have perused the relevant material on record. We find that the ld. CIT(A) dismissed the appeal of the assessee without considering the additional evidences filed by the assessee. In view of the above, we are of the considered opinion that the assessee ought to have been given sufficient opportunity of being Printed from counselvise.com ITA No. 1586/DEL/2025 [A.Y 2017-18] Bahadur Nagar Vs. ACIT Page 3 of 4 heard. Therefore, in the interest of justice and fair play, we deem it fit to restore the appeal to the file of the ld AO for fresh adjudication in the light of additional evidences. The ld. AO is directed to decide the issues afresh after considering all the documents/evidence and affording a reasonable and adequate opportunity of being heard to the assessee. The assessee is also directed to provide necessary information/ documents as required by the ld. AO. 6. In the result, appeal of the assessee in ITA No. 1586/DEL/2025 is allowed for statistical purposes. [ The order is pronounced in the open court on 12.12.2025. Sd/- Sd/- [YOGESH KUMAR U.S.] [NAVEEN CHANDRA] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 12th DECEMBER, 2025. VL/ Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) Asst. Registrar, 5. DR ITAT, New Delhi Printed from counselvise.com ITA No. 1586/DEL/2025 [A.Y 2017-18] Bahadur Nagar Vs. ACIT Page 4 of 4 Sl No. PARTICULARS DATES 1. Date of dictation of Tribunal Order 2. Date on which the typed draft order is placed before the Dictating Member 3. Date on which the typed draft order is placed before the other Member [in case of DB] 4. Date on which the approved draft order comes to the Sr. P.S./P.S. 5. Date on which the fair Order is placed before the Dictating Member for sign 6. Date on which the fair order is placed before the other Member for sign [in case of DB] 7. Date on which the Order comes back to the Sr. P.S./P.S for uploading on ITAT website 8. Date of uploading, inf not, reason for not uploading 9. Date on which the file goes to the Bench Clerk 10. Date on which the file goes for Xerox 11. Date on which the file goes for endorsement 12. The date on which the file goes to the Superintendent for checking 13. Date on which the file goes to the Assistant Registrar for signature on the order 14. Date on which the file goes to the dispatch section for dispatch the Tribunal order 15. Date of Dispatch of the Order 16. Date on which the file goes to the Record Room after dispatch the order Printed from counselvise.com "