IQBAL HASEEB,MORADABAD V. ITO WARD-2(1), MORADABAD

ITA 4047/DEL/2025

AI Insights

The case involves Mr. Iqbal Haseeb, the proprietor of M/s IH Exports Inc., who appealed against the order of the Commissioner of Income-tax (Appeals), NFAC, Delhi. The appeal was against an assessment order passed under sections 144 and 144B of the Income Tax Act, 1961 by the ITO, Ward 2(1), Moradabad. The initial assessment order was based on the assessee's failure to explain payments made to non-GST entities and identified mismatches. The first appellate authority dismissed the appeal due to the absence of any documents to substantiate the claims. However, the ITAT found that the expenditures were substantiated by bills and remanded the case back to the AO for a fresh assessment.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 782624 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-10-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2022-2023
• Appeal Filed On: 23-06-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Department Lawyers: MAHESH KUMAR
• Assessee Lawyers: MAYANK PATWARI; AKASH OJHA; ADVOCATES
• Keywords: Set aside
• Section: 144

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: G : NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No.4047/Del/2025 Assessment Year: 2022-23 Mr. Iqbal Haseeb, Prop. M/s IH Exports Inc., 73/G 16 Tar Wali Kothi, Peerzada Road, Katghar, Moradabad – 244 001, Uttar Pradesh. PAN: ABIPH2264E Vs ITO, Ward 2(1), Moradabad (UP). (Appellants) (Respondents) Assessee by : Shri Mayank Patwari & Shri Akash Ojha, Advocates Revenue by : Shri Mahesh Kumar, CIT-DR Date of Hearing : 07.10.2025 Date of Pronouncement : 29.10.2025 ORDER PER ANUBHAV SHARMA, JM: This appeal is preferred by the assessee against the order dated 21.04.2025 of the Commissioner of Income-tax (Appeals), NFAC, Delhi (hereinafter referred as Ld. First Appellate Authority or in short Ld. ‘FAA’) in appeal No.NFAC/2021-22/10414497 arising out of the appeal before it against the order dated 27.02.2024 passed u/s 144 r.w.s. 144B of the Income Tax Act, Printed from counselvise.com ITA No.4047/Del/2025 2 1961 (hereinafter referred as ‘the Act’) by the ITO, Ward 2(1), Moradabad (hereinafter referred to as the Ld. AO). 2. On hearing both the sides, we find that the assessment order was passed u/s 144 of the Act on the basis that the assessee has failed to explain the payments made to non-GST entities and there was certain mismatch. As before the ld.CIT(A) also the assessee failed to appear, the NFAC entering into the merits, has dismissed the appeal on the basis that not even a single document is filed to substantiate the claim made in the grounds. The ld. AR has demonstrated that all the expenditures are duly substantiated by bills and are on year to year basis. 3. In the light of the aforesaid, as the facts need verification, we consider it an appropriate case to set aside the issues on merits to the files of the AO for deciding afresh after giving an opportunity of hearing to the assesee. The appeal is allowed for statistical purposes. Order pronounced in the open court on 29.10.2025. Sd/- Sd/- (NAVEEN CHANDRA) (ANUBHAV SHARMA) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 29th October, 2025. dk Printed from counselvise.com ITA No.4047/Del/2025 3 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asstt. Registrar, ITAT, New Delhi Printed from counselvise.com "