Shri Kanhiya Lal Goel, Meerut V. ITO, Meerut

ITA 2133/DEL/2017

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 3703 (ITAT-DELHI)
• Duration Of Justice: 6 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-10-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 10-04-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: T VASANTHAN
• Assessee Lawyers: GAJENDRA SINGH
• Keywords: Additional evidence

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : SMC : NEW DELHI BEFORE SHRI R.S. SYAL, VICE PRESIDENT ITA NO.2133/DEL/2017 ASSESSMENT YEAR : 2009-10 KANHIYA LAL GOEL, 296, AJANTA COLONY, GARH ROAD, MEERUT. PAN: ACHPG5886F VS. ITO, WARD-1(3), MEERUT. (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI GAJENDRA SINGH DEPARTMENT BY : SHRI T. VASANTHAN, SR. DR DATE OF HEARING : 17.10.2017 DATE OF PRONOUNCEMENT : 18.10.2017 ORDER THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER PASSED BY THE CIT(A) ON 04.01.2017 IN RELATION TO THE ASSESSM ENT YEAR 2009-10. 2. AT THE VERY OUTSET, THE LD. COUNSEL FOR THE ASSE SSEE SOUGHT TO FILE CERTAIN ADDITIONAL EVIDENCE, WHICH WERE NOT AVAILAB LE WITH THE ASSESSING ITA NO.2133/DEL/2017 2 OFFICER AT THE TIME OF FRAMING THE ASSESSMENT NOR W ITH THE LD. CIT(A) AT THE TIME OF THE PASSING OF THE IMPUGNED ORDER. IT W AS STATED THAT SUCH EVIDENCE IS CRUCIAL FOR THE DECISION WHICH GOES TO THE VERY ROOT OF THE MATTER. IT WAS, THEREFORE, PRAYED THAT THE ADDITION AL EVIDENCE BE ADMITTED. NO SERIOUS OBJECTION WAS TAKEN BY THE LD. DR TO THE ADMISSION OF THE ADDITIONAL EVIDENCE. 3. I HAVE HEARD THE RIVAL SUBMISSIONS AND PERU SED THE RELEVANT MATERIAL ON RECORD. IN THE GIVEN FACTS WHEN THE AS SESSEE IS NOW SEEKING TO FILE FRESH EVIDENCE WHICH COULD NOT BE ADDUCED B EFORE THE AO FOR THE REASONS BEYOND HIS CONTROL AND ADMITTEDLY SUCH EVID ENCE IS RELEVANT FOR THE DECISION, I AM SATISFIED THAT THE ENDS OF JUSTI CE WOULD MEET ADEQUATELY IF THE IMPUGNED ORDER IS SET ASIDE AND T HE MATTER IS RESTORED TO THE FILE OF THE AO FOR DECIDING THE ISSUE AFRESH AS PER LAW AFTER ALLOWING A REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE . NEEDLESS TO SAY, THE ASSESSEE WILL BE AT LIBERTY TO FILE ANY FRESH MATER IAL BEFORE THE AO DURING SUCH FRESH PROCEEDINGS. ITA NO.2133/DEL/2017 3 4. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATIST ICAL PURPOSES ONLY. THE ORDER PRONOUNCED IN THE OPEN COURT ON 18.10.201 7. SD/- [R.S. SYAL] VICE PRESIDENT DATED, 18 TH OCTOBER, 2017. DK COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR, ITAT AR, ITAT, NEW DELHI.