MANU GAUR,GURGAON V. INCOME TAX OFFICER, INCOME TAX OFFICE, NOIDA

ITA 4867/DEL/2025

AI Insights

The case involves Manu Gaur, the appellant, contesting an order from the National Faceless Appeal Centre (NFAC) which upheld the AO's decision under section 143(3) of the Income Tax Act, 1961, for the assessment year 2017-18. The primary issue was the rejection of additional evidences under Rule 46A of the Income Tax Rules, 1962, concerning cash deposits made during the demonetization period. The CIT(A) had dismissed these evidences on the grounds that the appellant did not appear during the assessment proceedings despite receiving notices. The Tribunal found that the dismissal of the additional evidences was unjustified, as the appellant had claimed non-receipt of service during the assessment proceedings, a claim not factually rebutted by the respondent.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 788305 (ITAT-DELHI)
• Duration Of Justice: 3 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-11-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: misc
• Appeal Filed On: 08-08-2025
• Laws Referred To: Income Tax Act, 1961, Income Tax Rules 1962
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: OM PRAKASH
• Assessee Lawyers: DEEPAK ARORA
• Keywords: Additional evidence
• Section: 143(3)

Judgement Text

"P a g e | 1 ITA No.4867/Del/2025 Manu Gaur (AY: 2017-18) IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 4867/Del/2025 (Assessment Year:2017-18) Manu Guar Flat No. 3204, Tower 7, Tata Primanti, Southern Peripheral Road, Sector – 72, Vatika Chowk, Sohna Road, Gurgaon, Haryana 122001 Vs. ITO, Ward 5(2)(2) Aayakar Bhavan, A-2D, Sector 24, Noida Uttar Pradesh – 201301 \u0001थायीलेखासं./जीआइआरसं./PAN/GIR No: AKOPG1091K Appellant .. Respondent Appellant by : Sh. Deepak Arora, CA Respondent by : Sh. Om Prakash, Sr. DR Date of Hearing 25.11.2025 Date of Pronouncement 25.11.2025 O R D E R PER ANUBHAV SHARMA, JM: This appeal is preferred by the assessee against the order dated 09.06.2025 of the Ld. National Faceless Appeal Centre (NFAC) (hereinafter referred as Ld. First Appellate Authority or in short Ld. ‘FAA’) in DIN & Order No : ITBA/NFAC/S/250/2025- 1076841756(1) arising out of the order dated 18.12.2019 passed u/s 143(3) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) by the AO for AY: 2017-18. Printed from counselvise.com P a g e | 2 ITA No.4867/Del/2025 Manu Gaur (AY: 2017-18) 2. On hearing both the sides we find that amongst other grounds of appeal, assessee has raised grounds that assessee’s application under Rule 46A of the Income Tax Rules 1962 for admission of additional evidences was dismissed which according to the assessee has led to prejudice as assessee was not represented in the assessment proceedings as well. 3. We find that the issue involved is cash deposit during demonetization and assessee had filed relevant additional evidences under Rule 46A on 04.04.2021. However, ld. CIT(A) found no justification for admitting additional evidences on the basis of that the assessee had not appeared during assessment proceedings in spite of notices and thus dismissed the additional evidences. 4. We are of the considered view that where assessee had taken a plea that assessee was not served during the assessment proceeding which was not factually rebutted. Then for the failure to appear before AO, additional evidences cannot be rejected as otherwise also as First Appellate Authority the Ld. CIT(A) can enquire into the issue afresh calling for a remand report from the AO. 5. Thus, ends of justice required admission of additional evidences. Accordingly, we allow the ground nos. 3 to 7 and admit the additional evidences which require verification of the additional evidences, therefore, setting aside the impugned orders, issues are Printed from counselvise.com P a g e | 3 ITA No.4867/Del/2025 Manu Gaur (AY: 2017-18) restored to the file of the AO to pass order afresh. Appeal is allowed for statistical purpose. Order pronounced in the open court on 25.11.2025 Sd/- (Naveen Chandra) Sd/- (Anubhav Sharma) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated 25.11.2025 Rohit, Sr. PS Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI Printed from counselvise.com "