ITO WARD 2(2) , GURGAON V. KUMUDANI JANGHU, GURGAON

ITA 2405/DEL/2023

• Counselvise Citation: [2023] 100 COUNSELVISE.COM (IT) 4583 (ITAT-DELHI)
• Duration Of Justice: 3 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-12-2023
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 29-11-2023
• Assessment Year: 2012-2013
• Appeal Filed On: 23-08-2023
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Additional evidence; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘C’: NEW DELHI BEFORE, SHRI M. BALAG ANESH, ACCOUNTANT MEMBER And SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.2403 & 2405/DEL/2023 (ASSESSMENT YEARS: 2011-12 & 2012-13) Income Tax Officer, Ward-2(2), HSIDC Building, Shankar Chowk, Udyog Vihar, Phase-5, Haryana-122016 Vs Smt. Kumudani Jhangu Prop. Jyoti Associates, C2/998, Ansal Villa, Palam Vihar, Gurgaon, Haryana-122017 PAN-AEAPJ4346L Revenue Assessee Revenue by Mr. Waseem Arshad, CIT(DR) Assessee by Ms. Swati Talwar, Adv. Date of Hearing 30.11.2023 Date of Pronouncement 21.12.2023 ORDER PER M.BALAG ANESH, AM : These appeals of the revenue arise against the order of National Faceless Appeal Centre (NFAC) Delhi in DIN-ITBA/NFAC/S/250/2023- 24/1053947990(1) in Appeal No. CIT(A), Gurgaon-1/ 10746/2018-19 dated 26.6.2023 for the Asst Year 2011-12 and DIN- ITBA/NFAC/S/250/2023-24/1053949279(1) in Appeal No. CIT(A), Gurgoan-1/ 10859/2019-20 dated 26.6.2023 for the Asst Year 2012-13. Identical issues are involved in both these appeals, they are taken up 2 together and disposed of by this common order for the sake of convenience. 2. The only identical issue to be decided in these appeals is as to whether the ld.CIT(A) was justified in setting aside the appeals to the file of ld. AO when additional evidences were filed by the assessee before him. 3. We have heard the rival submissions and perused the materials available on record. We find that the assessee had furnished certain additional evidences in support of his contentions before the ld. CIT(A) . The ld. CIT(A) instead of taking an independent judicious call on the admission of those additional evidences had simply resorted to remand the entire appeals to the file of ld. AO. The law as is relevant for the years under consideration is very clear that the ld. CIT(A) does not have any power to set aside the appeals filed before him. Hence we deem it fit and appropriate to restore these appeals to the file of ld. CIT(A) for denovo adjudication in accordance with law. The ld. CIT(A) is also directed to take an independent judicious call with regard to the admission of additional evidences filed before him by the assessee. Accordingly, the ground raised by the Revenue is allowed for statistical purposes for both the years. 3 4. In the result, both the appeals of the Revenue are allowed for statistical purposes. Order pronounced in the open court on 21 st December, 2023. Sd/- Sd/- (ANUBHAV SHARMA) (M. BALAG ANESH) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 21.12.2023 f{x~{tÜ Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI