CARE INDIA SOLUTIONS FOR SUSTAINABLE DEVELOPMENT,DELHI V. DCIT CENTRAL CIRCLE-14, DELHI

ITA 2251/DEL/2024

AI Insights

The case involves Care India Solution for Sustainable Development, the appellant, contesting an order from the Commissioner of Income Tax (Appeals) - 26, New Delhi, which had dismissed their appeal. The dismissal was based on the non-admission of additional evidences that the assessee argued were crucial to their case. These evidences were not presented at the initial assessment stage due to insufficient opportunity provided by the Assessing Officer (AO). The Tribunal found that the CIT(A) had erred in not admitting these evidences and remanded the case back for a fresh examination.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 396437 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-05-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2021-2022
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: POOJA SWAROOP
• Assessee Lawyers: VIJAY MEHTA; HARSH
• Keywords: Opportunity of being heard; Additional evidence
• Section: 143(3)

Judgement Text

"ITA No.2251/Del/2024 Page | 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “B” BENCH: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.2251/Del/2024 [Assessment Year : 2021-22] Care India Solution for Sustainable Development, Module No.411, 4th Floor, NSIC-MDBP Building, Okhla, New Delhi-110020. PAN-AADCC3639H vs DCIT, Central Circle-14, Delhi APPELLANT RESPONDENT Appellant by Shri Vijay Mehta, CA & Shri Harsh, CA Respondent by Ms. Pooja Swaroop, CIT DR Date of Hearing 26.05.2025 Date of Pronouncement 26.05.2025 ORDER PER MANISH AGARWAL, AM : The present appeal has been filed by the assessee against the order dated 28.03.2024 passed by Ld. Commissioner of Income Tax (A)-26, New Delhi [“Ld.CIT(A)”] in Appeal No.10057/2020-21 passed u/s 250 of the Income Tax Act, 1961 [“the Act”] arising from the assessment order dated 30.12.2022 passed u/s 143(3) of the Act pertaining to assessment year 2021-22. 2. The Ld. Counsel for the assessee submitted that the AO at the fag end of the proceedings has issued show cause notice asking the assessee to file details with regard to application claimed. In response thereto, the assessee could not file the requisite details intoto. Therefore, before Ld.CIT(A), certain additional evidences were filed in support of the submissions made. The Ld.CIT(A) has not admitted these additional evidences and dismissed the appeal of the assessee. Before us, Ld.AR for the assessee stated that the additional evidences so filed goes to the root of the matter and therefore, Ld.CIT(A) ought to have admitted the same before rejecting the appeal of the assessee. ITA No.2251/Del/2024 Page | 2 3. Per contra, the Ld.CIT DR for the Revenue has not objected if the said evidences were admitted and matter be sent back to the lower authorities for fresh examination. 4. We have heard the rival contentions and perused the material available on record. We find that the AO has not provided sufficient opportunity to the assessee to explain its case, therefore, the assessee could not be able to file the evidences before the AO as and when called for. These facts were brought to the notice of Ld.CIT(A) alongwith the petition under Rule 46A of the Income Tax Rule, 1962. However, the Ld.CIT(A) has failed to appreciate the same and rejected the additional evidences filed by assessee. We find that there were sufficient reasons in not filing the said evidences before the AO as the circumstances were beyond the control of the assessee. Therefore, in the interest of justice, we hereby direct the Ld.CIT(A) to admit these additional evidences and decide the appeal in accordance with law after considering the additional evidences so filed and affording reasonable opportunity of being heard to the assessee. 5. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open Court on 26.05.2025. Sd/- Sd/- (SATBEER SINGH GODARA) JUDICIAL MEMBER *Amit Kumar, Sr.P.S* (MANISH AGARWAL) ACCOUNTANT MEMBER Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI "