DEEPA SINGH,BHOPAL V. INCOME TAX OFFICER ITR5(2), BHOPAL

ITA 117/IND/2025

AI Insights

The case involves Deepa Singh, the appellant, who contested an assessment order passed under section 144 of the Income-tax Act, 1961, for the Assessment Year 2017-18. The initial assessment order was challenged and led to an appeal before the Commissioner of Income-Tax (Appeals)-NFAC, Delhi, which was not in favor of the assessee. Subsequently, the assessee filed an appeal with the ITAT, seeking the admission of additional evidences and a restoration of the matter to the CIT(A). However, both parties agreed during the hearing that the matter should be remanded back to the AO for a fresh examination of the additional evidences.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 708832 (ITAT-INDORE)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-07-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 2017-2018
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Department Lawyers: FORASSESSEEHASFILEDAWRITTENSYNOPSISMAKINGAREQUESTFOR; FORREVENUEAGREEDTOTHESUBMISSIONSANDPRAYEROFLD; SHRIASHISHPORWAL
• Assessee Lawyers: SHRIMANISHKOUL
• Keywords: Additional evidence; Principle of natural justice
• Section: 144

Judgement Text

"Page 1 of 9 आयकरअपीलीयअिधकरण, इंदौरɊायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER AND SHRI PARESH M. JOSHI, JUDICIAL MEMBER ITA No.117/Ind/2025 Assessment Year:2017-18 Deepa Singh, C/O M/s. Deepa Enterprises, 210, Arham Complex, Zone-I, M.P. Nagar, Bhopal बनाम/ Vs. ITO -5(2) Bhopal (Assessee/Appellant) (Revenue/Respondent) PAN: ASNPS3349H Assessee by Shri Manish Koul, AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 17.07.2025 Date of Pronouncement 18.07.2025 आदेश/ O R D E R Per B.M. Biyani, A.M.: Feeling aggrieved by order of first-appeal dated 05.11.2024 passed by learned Commissioner of Income-Tax (Appeals)-NFAC, Delhi [“CIT(A)”] which in turn arises out of assessment-order dated 30.11.2019 passed by learned ITO-5(2), Bhopal [“AO”] u/s 144 of Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2017-18, the assessee has filed this appeal on the grounds mentioned in Appeal Memo (Form No. 36). Deepa Singh ITA No. 117/Ind/2025 - AY 2017-18 Page 2 of 9 2. Ld. AR for assessee has filed a Written-Synopsis making a request for admission of evidences and restoration of present matter to the file of CIT(A). During hearing, Ld. AR relied upon this Synopsis. The same is scanned and re-produced below for an immediate reference: Deepa Singh ITA No. 117/Ind/2025 - AY 2017-18 Page 3 of 9 Deepa Singh ITA No. 117/Ind/2025 - AY 2017-18 Page 4 of 9 Deepa Singh ITA No. 117/Ind/2025 - AY 2017-18 Page 5 of 9 Deepa Singh ITA No. 117/Ind/2025 - AY 2017-18 Page 6 of 9 Deepa Singh ITA No. 117/Ind/2025 - AY 2017-18 Page 7 of 9 Deepa Singh ITA No. 117/Ind/2025 - AY 2017-18 Page 8 of 9 3. Ld. DR for revenue agreed to the submissions and prayer of Ld. AR with a small modification. He suggested that the AO has passed assessment-order u/s 144 and the assessee has filed additional evidences which need examination by AO, therefore it would be better to restore this case to the file of AO instead of CIT(A). Ld. AR agreed to the suggestion made by Ld. DR. 4. Considering above submissions of parties and having regard to the principle of natural justice, we remand this matter back to the file of AO for adjudication afresh, at the risk and responsibility of assessee. The AO shall give necessary opportunity of hearing to assessee and pass an appropriate order uninfluenced by his earlier order. The assessee is also directed to Deepa Singh ITA No. 117/Ind/2025 - AY 2017-18 Page 9 of 9 remain vigilant and ensure participation in the hearings as may be fixed by AO and do not seek unnecessary adjournments failing which the AO shall be at liberty to pass appropriate order in accordance with law. Ordered accordingly. 5. Resultantly, this appeal is allowed for statistical purpose. Order pronounced in open court on 18/07/2025 Sd/- Sd/- (PARESH M. JOSHI) (B.M. BIYANI) JUDICIAL MEMBER ACCOUNTANT MEMBER Indore िदनांक/Dated : 18/07/2025 Patel/Sr. PS Copies to: (1) The appellant (2) The respondent (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File By order UE COPYSr. Private Secretary Income Tax Appellate Tribunal Indore Bench, Indore "