INCOME TAX OFFICER, GHAZIABAD V. SUSHIL KUMAR, GHAZIABAD

ITA 2728/DEL/2024

AI Insights

The case involves an appeal by the Income Tax Officer (ITO) against the order of the CIT(A), which pertained to the assessment year 2017-18. The primary contention raised by the ITO was regarding the CIT(A)'s admission of additional evidence without referring it to the Assessing Officer for verification, as required under rule 46A of the Income Tax Rules. The additional evidence included an agreement of the assessee, Sushil Kumar, with Vishesh Infosystem Pvt. Ltd., which was not subjected to the necessary procedural checks by the CIT(A). The Tribunal decided to remit the matter back to the CIT(A) for a fresh decision after proper verification and consideration of the additional evidence.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 778150 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 4 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-10-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2017-2018
• Appeal Filed On: 28-05-2024
• Laws Referred To: I T Rules
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUSHIL KUMAR KULHERI
• Keywords: Opportunity of being heard; Additional evidence

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘G’ BENCH, NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 2728/DEL/2024 [A.Y 2017-18] The I.T.O Vs. Sushil Kumar Ghaziabad 172, New Arya Nagar New Delhi Ghaziabad, Uttar Pradesh PAN: AQCPK 7344 K (Appellant) (Respondent) Assessee By : None Department By : Shri Sushil Kumar Kulheri, Sr. DR Date of Hearing : 29.09.2025 Date of Pronouncement : 08.10.2025 PER NAVEEN CHANDRA, AM :- This appeal by the Revenue is directed against the order of the ld. CIT(A), Delhi dated 29.04.2024 pertaining to A.Y 2017-18. 2. None appeared for and on behalf of the assessee. We decided to proceed with the assistance of the ld. DR. Therefore, the ld. DR was heard at length. Case records carefully perused. Printed from counselvise.com 2 ITA No. 2728/DEL/2024 [A.Y 2017-18] Sushil Kumar 3. Before us, the ld. DR at the very outset vehemently stated that the ld. CIT(A) has admitted additional evidence without referring the additional evidences to the Assessing Officer for verification and without calling for remand report from the AO. 4. We find from a perusal of the order of the CIT(A) that the assessee has filed additional evidence like assessee’s agreement for being distributor of service provider network company i.e. Vishesh Infosystem Pvt. Ltd. through Sharma & Co. before the ld. CIT(A). The ld. CIT(A) has taken decision on the basis of evidence filed before him. We are of the considered opinion that the ld. CIT(A) should have referred the additional evidence to the Assessing Officer for his comment u/r 46A of the I T Rules and decide the issue after receiving report from the Assessing Officer. 5. Since the ld. CIT(A) has not referred the additional evidence to the Assessing Officer for confrontation, we remit the matter back to the file of the ld. CIT(A) to decide the issues afresh after receiving the report from the Assessing Officer. The ld. CIT(A) accordingly, is directed to decide the issues afresh after affording a reasonable and adequate opportunity of being heard to the assessee. The assessee is also directed Printed from counselvise.com 3 ITA No. 2728/DEL/2024 [A.Y 2017-18] Sushil Kumar to provide necessary information/documents as required by the authorities. 6. In the result, appeal of Revenue in ITA No. 2728/DEL/2024 is allowed for statistical purposes. Order pronounced in open court on 08.10.2025. Sd/- Sd/- [ANUBHAV SHARMA] [NAVEEN CHANDRA] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 08th OCTOBER, 2025. VL/ Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) Asst. Registrar, 5. DR ITAT, New Delhi Printed from counselvise.com 4 ITA No. 2728/DEL/2024 [A.Y 2017-18] Sushil Kumar Sl No. PARTICULARS DATES 1. Date of dictation of Tribunal Order 2. Date on which the typed draft order is placed before the Dictating Member 3. Date on which the typed draft order is placed before the other Member [in case of DB] 4. Date on which the approved draft order comes to the Sr. P.S./P.S. 5. Date on which the fair Order is placed before the Dictating Member for sign 6. Date on which the fair order is placed before the other Member for sign [in case of DB] 7. Date on which the Order comes back to the Sr. P.S./P.S for uploading on ITAT website 8. Date of uploading, inf not, reason for not uploading 9. Date on which the file goes to the Bench Clerk 10. Date on which the file goes for Xerox 11. Date on which the file goes for endorsement 12. The date on which the file goes to the Superintendent for checking 13. Date on which the file goes to the Assistant Registrar for signature on the order 14. Date on which the file goes to the dispatch section for dispatch the Tribunal order 15. Date of Dispatch of the Order 16. Date on which the file goes to the Record Room after dispatch the order Printed from counselvise.com "