ITO, Ward- 15(1), New Delhi V. Lalit Modi, Delhi

ITA 7780/DEL/2018

• Counselvise Citation: [2023] 100 COUNSELVISE.COM (IT) 6687 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 10 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-10-2023
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: E
• Next Hearing Date: 11-07-2023
• Assessment Year: 2012-2013
• Appeal Filed On: 05-12-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. C. M. Garg, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 7780/Del/2018 : Asstt. Year : 2012-13 Income Tax Officer, Ward-15(1), New Delhi Vs Lalit Modi, E-20, Lajpat Nagar-III, New Delhi-110024 (APPELLANT) (RESPONDENT) PAN No. AALPM7800R Assessee by : Sh. Himanshu Aggarwal, Adv. Revenue by : Ms. Smita Singh, Sr. DR Date of Hearing: 12.07.2023 Date of Pronouncement: 10.10.2023 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the Revenue against the order of ld. CIT(A)-XXVI, New Delhi dated 06.09.2018. 2. At the outset, the revenue has contended that the additional evidences filed under Rule 46A have been accepted by the ld. CIT(A) without giving an opportunity to the AO to verify the identity, genuineness and creditworthiness of the parties. We also find that the ld. CIT(A) has also not examined/investigated the issue but straightaway accepted the documents filed by the assessee for the first time. Hence, keeping in view the pertinent facts, we deem it fit to remand the matter to the file of the ld. CIT(A) to afford an opportunity to the Assessing Officer to examine the parties in question. The AO shall send the remand report within three months from the office of the ld. CIT(A). ITA No. 7780/Del/2018 Lalit Modi 2 3. In the result, the appeal of the Revenue is allowed for statistical purpose. Order Pronounced in the Open Court on 10/10/2023. Sd/- Sd/- (C. M. Garg) (Dr. B. R. R. Kumar) Judicial Member Accountant Member Dated: 10/10/2023 *Subodh Kumar, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR