DHARAM SINGH,GHAZIABAD V. INCOME TAX OFFICER, GHAZIABAD

ITA 653/DEL/2024

AI Insights

The case involves Dharam Singh, the Assessee, who appealed against the order of the Ld. Commissioner of Income Tax (Appeals)/National Faceless Appeal, Delhi, which dismissed his earlier appeal regarding the assessment order for the Assessment Year 2012-13. The original assessment increased the Assessee's income from Rs. 6,45,330 to Rs. 1,50,57,900. The Assessee's appeal to the CIT(A) was dismissed due to non-compliance with procedural rules concerning the submission of additional documents. The Income Tax Appellate Tribunal (ITAT) decided to remand the case back to the CIT(A) to allow the Assessee to properly submit additional evidence under Rule 46 A of the Income Tax Rules 1962.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 786165 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 8 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-10-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 14-02-2024
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: RAJESH KUMAR DHANESTA
• Keywords: Opportunity of being heard; Additional evidence; Principle of natural justice
• Section: 143(3)

Judgement Text

"1 ITA No. 653/Del/2024 Dharam Singh Vs. ITO IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCHES ‘B’ ‘NEW DELHI’ BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER I.T.A. No. 653/DEL/2024 (A.Y 2012-13) Dharam Singh 118, Kautilya Apartment, Sector-6, Vasundhara, Ghaziabad, Uttar PradeshPAN: AIDPS6593H V s Income Tax Officer Ward 1(2), Room No. 230, CGO Complex-1, HapurChungi, Ghaziabad, Uttar Pradesh Appellant Respondent Assessee by None Revenue by Sh. Rajesh Kumar Dhanesta, Sr. DR Date of Hearing 30/10/2025 Date of Pronouncement 30/10/2025 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, Delhi (‘Ld. CIT(A)/’NFAC’ for short), dated 20/12/2023 for the Assessment Year 2012-13. 2. Brief facts of the case are that, an assessment order came to be passed under Section 143(3) r.w. Section147 of the Income Tax Act, 1961 ('Act' for short) on 25/10/2019 by computing the income of the Assessee at Rs. 1,50,57,900/- as against the returned income filed at Rs. 6,45,330/-. Aggrieved by the assessment order dated 25/10/2019, the Assessee preferred the Appeal before the Ld. CIT(A). The Ld. Printed from counselvise.com 2 ITA No. 653/Del/2024 Dharam Singh Vs. ITO CIT(A) vide order dated 20/12/2023, dismissed the Appeal filed by the Assessee. Aggrieved by the order of the Ld. CIT(A) dated 20/12/2023, Assessee preferred the present Appeal. 3. None appeared for the Assessee. Considering the issue involved in the present Appeal we deem it fit to decide the Appeal on hearing the Ld. Department's Representative and perused the material available on record. 4. The Ld. Departmental Representative vehemently submitted that the Assessee was non-cooperative before the A.O. and even before the Ld. CIT(A), though the Assessee produced certain additional documents, the same were not been filed in the manner known to the law in compliance with Rule 46 A of the income tax Rules 1962. Therefore, the Ld. CIT(A) rightly not considered those documents and dismissed the Appeal, which requires no interference at the hands of the Tribunal. The Ld. Department's Representative relying on the order of the Ld. CIT(A), sought for dismissal of the Appeal. 5. We have heard the Department's Representative and perused the material available on record. It can be seen from the order of the Ld. CIT(A), the Assessee has filed certain documents before the Ld. CIT(A) for the First time, however those documents have not been filed along with an application under Rule 46 A of the income tax Rules 1962 for admission of additional evidence. However, the Ld. CIT(A) has not Printed from counselvise.com 3 ITA No. 653/Del/2024 Dharam Singh Vs. ITO taken into consideration of those documents as the same is not coupled with application for admission of additional evidence. Considering the issue involved in the present Appeal, with an intention to render substantial justice and in the interest of natural justice, we remand the matter to the file of the Ld. CIT(A) with a liberty to the Assessee to file additional evidence along with an application Rule 46 A of the income tax Rules 1962 and if such application is filed, the Ld. CIT(A) shall decide the same in accordance with law and also disposed the First Appeal by providing opportunity of being heard to the Assessee. If no application along with the documents are not filed within the reasonable time, the same shall not preclude the Ld. CIT(A) from deciding the first Appeal. 6. In the result, the Appeal of the Assessee is partly allowed for statistical purpose. Order pronounced in the open court on 30th October, 2025 Sd/- Sd/- Sd/ .- (MANISH AGARWAL) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Date:- 30.10.2025 R.N, Sr.P.S* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTR ITAT, NEW DELHI Printed from counselvise.com 4 ITA No. 653/Del/2024 Dharam Singh Vs. ITO Printed from counselvise.com "