EICS CONSULTANCY PVT. LTD., BILASPUR,BILASPUR V. ACIT, CIRCLE-1(1), BILASPUR, BILASPUR

ITA 504/RPR/2025

AI Insights

The case involves EICS Consultancy Private Limited appealing against the order of the CIT(Appeals)/NFAC, Delhi for the assessment year 2011-12. The appeal was heard by the ITAT Raipur Bench, which included Shri Partha Sarathi Chaudhury as the Judicial Member and Shri Arun Khodpia as the Accountant Member. The primary contention was the admission of additional evidences that were not presented at the initial stages of the assessment. The assessee's counsel filed an application under Rule 29 of the ITAT Rules, 1963, which was not objected to by the Senior DR. The Tribunal emphasized the importance of natural justice and substantive justice, leading to the decision to admit the additional evidences and remand the case for further examination.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 788105 (ITAT-RAIPUR)
• Duration Of Justice: 2 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-11-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 28-08-2025
• Laws Referred To: ITAT Rules, 1963, IT Rules, 1962, Section 250(4) & (6) of the Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PRIYANKA PATEL
• Assessee Lawyers: G.S. AGRAWAL
• Keywords: Additional evidence; Principle of natural justice

Judgement Text

"आयकर अपीलȣय अͬधकरण Ûयायपीठ रायपुर मɅ। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.504/RPR/2025 Ǔनधा[रण वष[ / Assessment Year : 2011-12 EICS Consultancy Private Limited B-202, Rama City Centre, Rama Valley, Bodri, Parsada, Bilaspur (C.G.)-495 220 PAN: AABCE8705A ........अपीलाथȸ / Appellant बनाम / V/s. The Assistant Commissioner of Income Tax, Circle-1(1), Raipur (C.G.) ……Ĥ×यथȸ / Respondent Assessee by : Shri G.S. Agrawal, CA Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई कȧ तारȣख / Date of Hearing : 27.11.2025 घोषणा कȧ तारȣख / Date of Pronouncement : 27.11.2025 Printed from counselvise.com 2 EICS Consultancy Private Limited Vs. ACIT, Circle-1(1), Bilaspur ITA No. 504/RPR/2025 आदेश / ORDER PER PARTHA SARATHI CHAUDHURY, JM: The present appeal preferred by the assessee emanates from the order of the Ld.CIT(Appeals)/NFAC, Delhi dated 23.06.2025 for the assessment year 2011-12 as per the grounds of appeal on record. 2. At the very outset, the Ld. Counsel for the assessee submitted that he has filed an application under Rule 29 of the ITAT Rules, 1963 for admission of additional evidences which the assessee could not furnished before the Revenue authorities. The aforesaid application is extracted as follows: Printed from counselvise.com 3 EICS Consultancy Private Limited Vs. ACIT, Circle-1(1), Bilaspur ITA No. 504/RPR/2025 The aforesaid application is supported by the paper book, in which, the said additional evidences have been annexed. Printed from counselvise.com 4 EICS Consultancy Private Limited Vs. ACIT, Circle-1(1), Bilaspur ITA No. 504/RPR/2025 3. The Ld. Sr. DR did not raise any objection for admission of these additional evidences. She has very fairly conceded that in the interest of substantive justice, these evidences have to be considered before arriving at a conclusion by the Ld. CIT(Appeals)/NFAC. 4. Having heard the contention of the parties on the aspect of additional evidences, we are of the view that since an application under Rule 29 of the ITAT Rules, 1963 has been filed by the assessee and considering the principles of natural justice, such evidences are admitted on record. That even without going into the merits of the matter, we hold that these additional evidences are required to be considered by the first appellate authority in terms with Rule 46A(3) of the IT Rules, 1962 wherein a remand report and ground verification from the A.O should also be called for and thereafter, the Ld. CIT(Appeals)/NFAC shall pass a speaking order in terms with Section 250(4) & (6) of the Act as per law. The principles of natural justice always has to be complied with. 5. As per the aforesaid terms, grounds of appeal raised by the assessee stands allowed for statistical purposes. Printed from counselvise.com 5 EICS Consultancy Private Limited Vs. ACIT, Circle-1(1), Bilaspur ITA No. 504/RPR/2025 6. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 27th November, 2025. Sd/- Sd/- ARUN KHODPIA PARTHA SARATHI CHAUDHURY (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) रायपुर/ RAIPUR ; Ǒदनांक / Dated : 27th November, 2025. SB, Sr. PS आदेश कȧ ĤǓतͧलͪप अĒेͪषत / Copy of the Order forwarded to : 1. अपीलाथȸ /The Appellant. 2. Ĥ×यथȸ /The Respondent. 3. The CIT(Appeals)-1, Raipur (C.G.) 4. ͪवभागीय ĤǓतǓनͬध, आयकर अपीलȣय अͬधकरण, रायपुर बɅच, रायपुर / DR, ITAT, Raipur Bench, Raipur. 5. गाड[ फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलȣय अͬधकरण, रायपुर / ITAT, Raipur. Printed from counselvise.com "