BLACK BERRY REALCON PVT LTD,DELHI V. ACIT, CIRCLE-5(1), DELHI

ITA 5795/DEL/2024

AI Insights

The case involves Black Berry Realcon Pvt. Ltd., the appellant, contesting an order from the Commissioner of Income-tax (Appeals), NFAC, Delhi, which had dismissed their appeal against an assessment order passed by the Assistant Commissioner of Income-tax, Circle-5(1), Delhi. The primary contention was the dismissal of the assessee's appeal by the NFAC on grounds that the assessee failed to prove the genuineness of a transaction and did not consider the evidences on record. The tribunal found that the NFAC had not adequately considered the additional evidences claimed to be on record and emphasized the need for procedural fairness and adherence to the principles of natural justice.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 784578 (ITAT-DELHI)
• Duration Of Justice: 10 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-11-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2016-2017
• Appeal Filed On: 16-12-2024
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Department Lawyers: AJAY KUMAR ARORA
• Assessee Lawyers: SALIL AGARWAL
• Keywords: Additional evidence; Principle of natural justice
• Section: 143(3)

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : A : NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.5795/Del/2024 Assessment Year : 2016-17 Black Berry Realcon Pvt. Ltd., Room No.205, Welcome Plaza, S-550/51, School Block, Shakarpur, Delhi – 110 092. PAN: AAECB6735E Vs. ACIT, Circle-5(1), New Delhi. Assessee by : Shri Salil Agarwal, Sr. Advocate; Shri Madhur Agarwal, Advocate & Shri Shailesh Gupta, CA Revenue by : Shri Ajay Kumar Arora, Sr. DR Date of Hearing : 03.11.2025 Date of Pronouncement : 14.11.2025 ORDER PER ANUBHAV SHARMA, JM: This appeal is preferred by the Assessee against the order dated 22.10.2024 of the Ld. Commissioner of Income-tax (Appeals), NFAC, Delhi (hereinafter referred to as the First Appellate Authority or ‘the ld. FAA’ for short) in appeal No.CIT(A), Delhi-2/10361/2018-19, filed before him against the order dated 30.12.2018 passed u/s 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) by the ACIT, Circle-5(1), Delhi (hereinafter referred to as the Ld. AO, for short). Printed from counselvise.com ITA No.5795/Del/2024 2 2. On hearing both the sides, we find that the NFAC has dismissed the appeal of the assessee on the basis that the assessee has failed to discharge the primary onus of proving the genuineness of the transaction and did not take into account the evidences of the assessee which were on record. The ld. Sr. Counsel has submitted and it appears rightly from the impugned order that the NFAC has taken into consideration the facts mentioned in Form 35 that no additional evidences have been filed while there were additional evidences. In any case, if there were additional evidences, the principles of procedural fairness and rules of natural justice warrant that the ld.CIT(A), exercising quasi judicial powers, should have given the assessee an opportunity to file the same in accordance with the law instead of dismissing the appeal by disregarding the submissions coupled with the evidences. 3. Accordingly, we restore the issues on merits as well as on law to the files of NFAC to give the assessee an opportunity to file additional evidences and after admitting the same in accordance with the law to decide the appeal afresh. The appeal is allowed for statistical purposes. Order pronounced in the open court on 14.11.2025. Sd/- Sd/- (S. RIFAUR RAHMAN) (ANUBHAV SHARMA) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 14th November, 2025. dk Printed from counselvise.com ITA No.5795/Del/2024 3 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asstt. Registrar, ITAT, New Delhi Printed from counselvise.com "