LAXMI CHAND AGGARWAL,DELHI V. INCOME TAX OFFICER WARD 46(1), DELHI

ITA 6070/DEL/2025

AI Insights

The case involves Laxmi Chand Aggarwal, the Appellant, who appealed against the order of the Commissioner of Income Tax (Appeals/National Faceless Appeal Centre) dated 08/08/2025 for the Assessment Year 2014-15. The primary contention in the appeal was the addition of Rs. 1,85,03,915/- to the Assessee's income, which was confirmed by the CIT(A). The Assessee argued that the A.O. had not considered all documents produced during the assessment and remand proceedings, leading to an erroneous addition. The Department's Representative supported the CIT(A)'s decision, emphasizing the correctness of the addition. The Tribunal found merit in the Assessee's contention and remanded the matter back to the A.O. for a fresh decision.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 841719 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-02-2026
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: G
• Assessment Year: 2014-2015
• Appeal Filed On: 27-09-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: ARVIND KUMAR TRIVEDI
• Assessee Lawyers: R.R. SINGHLA
• Keywords: Opportunity of being heard
• Section: 143(3)

Judgement Text

" 1 ITA NO. 6070/Del/2025 Laxmi Chand Aggarwal Vs. ITO IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCH ‘G’ NEW DELHI BEFORE YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI RENU JAUHRI, ACCOUNTANT MEMBER ITA No. 6070/DEL/2025 (A.Y. 2014-15) Laxmi Chand Aggarwal 449/456, First Floor Naya Bans, Khari Baoli, Delhi PAN: AAGPA8615B Vs Income Tax Officer Ward 46(1) Civic Centre, Delhi Appellant Respondent Assessee by Sh.R. R. Singhla, CA Revenue by Sh. Arvind Kumar Trivedi, Sr. DR Date of Hearing 19/02/2026 Date of Pronouncement 25/02/2026 ORDER PER YOGESH KUMAR, U.S. JM: The present appeal is filed by the Assessee against the order of Ld. Commissioner of Income Tax (Appeals/ National Faceless Appeal Centre (‘Ld. CIT(A)/NFAC’ for short), New Delhi dated 08/08/2025 for the Assessment Year 2014-15. 2. Brief facts of the case are that, an assessment order came to be passed on 30/12/2016 u/s 143(3) of the Income Tax Act, 1961 ('Act' for short) by making certain additions. Aggrieved by the assessment order dated 30/12/2016, Assessee preferred an Appeal before the Ld. CIT(A). The Ld. CIT(A) vide order impugned dated 08/08/2025 dismissed the Appeal filed by the Assessee. As against the orders of the Ld. CIT(A) dated 08/08/2025 , Assessee preferred the captioned Appeal. Printed from counselvise.com 2 ITA NO. 6070/Del/2025 Laxmi Chand Aggarwal Vs. ITO 3. The Ld. Counsel for the Assessee submitted that the A.O. has not considered the entire document produced by the Assessee and erroneously made addition, which has been confirmed by the Ld. CIT(A), thus sought for allowing the Appeal. 4. Per contra, the Ld. Department's Representative relying on the order of the Ld. CIT(A), sought for dismissal of the Appeal. 5. The solitary grievance of the Assessee in the present Appeal is the addition of Rs. 1,85,03,915/-, which has been confirmed by the Ld. CIT(A). It is the specific contention of the Ld. Assessee's Representative that the Assessee has produced plethora of documents to prove the transaction including the confirmation of the parties both during assessment proceedings as well as remand proceedings, which have been ignored by the A.O. and ultimately, the Ld. CIT(A) confirmed the addition without even referring to those documents. 6. On verifying the records, we find merit in the said contention of the Ld. Assessee's Representative, therefore, with an intention to render substantial justice, we remand the matter to the file of the A.O. to decide the issue in hand afresh in accordance with law by providing opportunity of being heard to the Assessee. The Assessee is also at liberty to produce all the documents to substantiate its claim. Printed from counselvise.com 3 ITA NO. 6070/Del/2025 Laxmi Chand Aggarwal Vs. ITO 7. In the result, the Appeal of the Assessee is partly allowed for statistical purpose. Order pronounced in the open court on 13th February, 2026 Sd/- Sd/- (RENU JAUHRI) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Date:- 13.02.2026 Reshma Naheed, Sr.P.S Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI Printed from counselvise.com "