Arun Khurana, Faridabad V. ITO, Faridabad

ITA 1590/DEL/2015

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 0806 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 6 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-09-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: 2010-2011
• Appeal Filed On: 19-03-2015
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Assessee Lawyers: SHYAM SUNDER MANGLA
• Keywords: Additional evidence

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH A NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA NO.1590/DEL/2015 ASSESSMENT YEAR: 2010-11 ARUN KHURANA, HOUSE NO.305, SECTOR 31, FARIDABAD 121009 (PAN: ADSPK5493Q) VS ITO, WARD 1(5), FARIDABAD. APPELLANT RESPONDENT ASSESSEE BY : SHRI SHYAMSUNDER MAN GLA, CA DEPARTMENT BY: SHRI RAGHUNATH, SR. DR DATE OF HEARING : 19.09.2018 DATE OF PRONOUNCEMENT : 19.09.2018 O R D E R PER SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER : THIS APPEAL IS PREFERRED BY THE ASSESSEE AGAINST T HE ORDER DATED 1.1.2015 PASSED BY THE LD. COMMISSIONER OF IN COME TAX(A), FARIDABAD FOR ASSESSMENT YEAR 2010-11. AT THE OUTSET, THE LD. AR DREW OUR ATTENTION TO GR OUND NO. 1 OF THE ASSESSEES APPEAL IN WHICH THE ASSESSEE HAS TAKEN THE GROUND THAT THE LD. COMMISSIONER OF INCOME TAX(A) H AS CHALLENGED THE ACTION OF THE LD. COMMISSIONER OF IN COME TAX(A) IN REJECTING THE ADDITIONAL EVIDENCES SOUGHT TO BE FIL ED BY THE ITA NO. 1590/DEL/2015 ASSESSMENT YEAR 2010-11 2 ASSESSEE BEFORE THE LD. COMMISSIONER OF INCOME TAX( A) UNDER RULE 46A OF THE INCOME TAX RULES. THE LD. AR SUBMI TTED THAT SINCE THESE ADDITIONAL EVIDENCES WERE GERMANE TO TH E ENTIRE CONTROVERSY, SUITABLE DIRECTIONS MAY BE GIVEN TO TH E LD. COMMISSIONER OF INCOME TAX(A) TO ADMIT ADDITIONAL E VIDENCES BEING SOUGHT TO BE ADMITTED BY THE ASSESSEE AND, TH EREAFTER, THE APPEAL MAY BE DECIDED ON MERITS. LD. SR. DR HAD NO OBJECTION TO SUCH DIRECTIONS BEING ISSUED TO THE LD. COMMISSIONE R OF INCOME TAX(A). ACCORDINGLY, IN THE INTEREST OF JUSTICE, W E DEEM IT FIT TO RESTORE THE FILE TO THE OFFICE OF THE LD. COMMISSIO NER OF INCOME TAX(A) WITH THE DIRECTION TO ADMIT ADDITIONAL EVID ENCES AS WERE BEING SOUGHT TO BE ADMITTED BY THE ASSESSEE BEFORE HIM IN THE APPELLATE PROCEEDINGS AND THEREAFTER ADJUDICATE THE APPEAL DE NOVO AFTER GIVING THE ASSESSING OFFICER AN OPPORTUNITY TO REBUT THE ADDITIONAL EVIDENCES IN TERMS OF RULE 46A OF THE IN COME TAX RULES AS WELL AS AFTER GIVING PROPER OPPORTUNITY TO THE ASSESSEE TO PRESENT ITS CASE. IN THE RESULT, THE APPEAL OF THE ASSESSEE STANDS A LLOWED FOR STATISTICAL PURPOSES. ITA NO. 1590/DEL/2015 ASSESSMENT YEAR 2010-11 3 ORDER PRONOUNCED IN THE OPEN COURT ON 19 TH SEPTEMBER, 2018. SD/- SD/- (R.K. PANDA) (SUDHANSHU SRIVASTA VA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 19 TH SEPTEMBER, 2018 GS COPY FORWARDED TO: - 1) APPELLANT 2) RESPONDENT 3) CIT(A) 4) CIT 5) DR TRUE COPY BY ORDER ASSTT. REGISTRAR