Rakesh Kumar, New Delhi V. ACIT CC-18, New Delhi

ITA 2385/DEL/2008

• Counselvise Citation: [2009] 114 COUNSELVISE.COM (IT) 9918 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 2 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-08-2009
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: F
• Next Hearing Date: 31-08-2009
• Assessment Year: 2004-2005
• Appeal Filed On: 23-06-2008
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: H K LAL
• Assessee Lawyers: VENKATESH CAS
• Keywords: Principle of natural justice; Additional evidence

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH F : NEW DELHI BEFORE SHRI D.R.SINGH, JM AND SHRI R.C.SHARMA, AM ITA NO.2385/DEL/2008 ASSESSMENT YEAR : 2004-05 SHRI RAKESH KUMAR, 217, 218, JOSHI ROAD, KAROL BAGH, NEW DELHI. PAN NO.AAHPK7643Q. VS. ASSTT.COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-18, NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY : SMT.RANO JAIN, AND SHRI VENKATESH, C AS. RESPONDENT BY : SHRI H.K.LAL, DR. ORDER PER R.C.SHARMA, AM : THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST TH E ORDER OF CIT(A) DATED 31.3.2008 FOR THE AY 2004-05. 2. THE BASIC GRIEVANCE OF THE ASSESSEE WAS THAT ADD ITIONAL EVIDENCE WAS FILED BEFORE THE CIT(A) UNDER RULE 46A, WHICH GOES TO THE ROOT OF THE ISSUE, BUT THE CIT(A) DID NOT EXAMINE THE ADDITIONAL EVIDENCE, IT WAS STATED TO BE AGAINST THE PRINCIPLE OF NATURAL JUSTICE. ACCORDINGLY, IT WAS PRAYED BY THE LEARNED AR THAT MATTER MAY BE RESTORED TO THE AO FOR CONSIDERING TH E ADDITIONAL EVIDENCE FILED BEFORE THE CIT(A) AND FOR DECIDING THE ISSUE AFRESH . LEARNED DR HAS NO OBJECTION FOR THE SAME. 3. AFTER GOING THROUGH THE MATERIAL AVAILABLE ON RE CORD, WE THINK IT PROPER TO RESTORE THE MATTER BACK TO THE AO FOR CONSIDERING T HE ADDITIONAL EVIDENCE WHICH GOES TO THE ROOT OF THE ISSUE AND FOR DECIDING THE MATTER AFRESH AFTER GIVING DUE OPPORTUNITY TO THE ASSESSEE. THE ASSESSEE IS DIREC TED TO APPEAR BEFORE THE AO WITH ALL THE NECESSARY EVIDENCES WITHIN TWO MONTHS FROM THE DATE OF RECEIPT OF THIS ITA-2385/DEL/2008 2 ORDER PASSED BY THE TRIBUNAL AND THE ASSESSEE IS FU RTHER DIRECTED TO COOPERATE WITH THE AO FOR DECIDING THE ISSUE AFRESH IN TERMS OF AD DITIONAL EVIDENCE SO FILED. WE DIRECT ACCORDINGLY. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS POSED IN TERMS INDICATED HEREINABOVE. DECISION PRONOUNCED IN THE OPEN COURT ON CONCLUSION OF HEARING ON 31 ST AUGUST, 2009. SD/- SD/- (D.R.SINGH) (R.C.SHARMA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 31.08.2009. VK. COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT DEPUTY REGISTRAR