PARADIME TECHNOLOGIES PRIVATE LIMITED,GURGAON V. ACIT,CIRCLE-3(1), GURGAON

ITA 3865/DEL/2024

AI Insights

The case involves Paradime Technologies Pvt Ltd, the appellant, contesting an order from the National Faceless Appeal Centre (NFAC), Delhi, dated 25.06.2024, concerning the assessment year 2017-18. The primary contention of the appellant was the inadequate opportunity provided by the CIT(A) to present additional evidences which were crucial for the case. The Departmental Representative supported the decisions of the lower authorities. The Tribunal, after considering the submissions and the procedural lapses in handling the additional evidences, decided to remand the case back to the Assessing Officer for a fresh examination.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 668918 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-06-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2017-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: HARPREET KAUR HANSRA
• Assessee Lawyers: SANDEEP AHUJA
• Keywords: Opportunity of being heard; Additional evidence

Judgement Text

"Page 1 of 4 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘F’ BENCH, NEW DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 3865/DEL/2024 [A.Y. 2017-18] Paradime Technologies Pvt Ltd Vs. The A.C.I.T F-35, Richmond Park Circle – 3(1) DLF Phase – 4, Gurgaon Gurgaon PAN – AAICP 2145 G (Applicant) (Respondent) Assessee By : Shri Sandeep Ahuja, CA Department By : Ms. Harpreet Kaur Hansra, Sr. DR Date of Hearing : 25.06.2025 Date of Pronouncement : 25.06.2025 ORDER PER NAVEEN CHANDRA, A.M:- This appeal by the assessee is preferred against the order of the NFAC, Delhi dated 25.06.2024 for A.Y 2017-18. ITA No. 3865/DEL/2024 [A.Y. 2017-18] Paradime Technologies Vs. ACIT Page 2 of 4 2. At the very outset, the ld. counsel for the assessee submitted that the ld. CIT(A) has decided the issues without providing adequate opportunity of being heard to the assessee to present its case. It is the say of the ld. counsel for the assessee that several additional evidences have been submitted before the ld. CIT(A) which were not admitted. He, therefore, prayed that since neither the Assessing Officer nor the ld. CIT(A) examined the evidences produced before the ld. CIT(A), the matter may be remitted back to the Assessing Officer for adjudication of the additional/fresh evidence with regard to the subject matter in the assessee instant appeal. 3. Per contra, the ld. DR relied upon the orders of the authorities below. 4. We have heard the rival submissions and have perused the relevant material on record. We find that the ld. CIT(A) has decided the issue without appreciation of facts and evidence brought on his record. The ld. CIT(A) has accorded primacy to the technicality of Rule 46A of the I.T. Rules and has ignored the principles of substantive justice. In view of the above facts and circumstances and in the interest of justice and fair play, we are of the considered view that the matter be restored ITA No. 3865/DEL/2024 [A.Y. 2017-18] Paradime Technologies Vs. ACIT Page 3 of 4 back to the file of the Assessing Officer to decide the issues afresh after allowing adequate opportunity of being heard to the assessee. 6. The assessee is also directed to provide necessary information /documents as required by the authorities and co-operate in adjudication of the issues at hand. 7. In the result, the appeal of the assessee in ITA No. 3865/DEL/2024 is allowed for statistical purposes. The order is pronounced in the open court on 25.06.2025. Sd/- Sd/- [MADHUMITA ROY] [NAVEEN CHANDRA] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 25th JUNE, 2025. VL/ Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) Asst. Registrar, 5. DR ITAT, New Delhi ITA No. 3865/DEL/2024 [A.Y. 2017-18] Paradime Technologies Vs. ACIT Page 4 of 4 Sl No. PARTICULARS DATES 1. Date of dictation of Tribunal Order . 2. Date on which the typed draft Tribunal Order is placed before the Dictation Member 3. Date on which the typed draft Tribunal Order is placed before the other Member 4. Date on which the approved draft Tribunal Order comes to the Sr. P.S./P.S. 5. Date on which the fair Tribunal Order is placed before the Dictating Member for pronouncement 6. Date on which the signed order comes back to the Sr. P.S./P.S 7. Date on which the final Tribunal Order is uploaded by the Sr. P.S./P.S. on official website 8. Date on which the file goes to the Bench Clerk alongwith Tribunal Order 9. Date of killing off the disposed of files on the judiSIS portal of ITAT by the Bench Clerks 10. Date on which the file goes to the Supervisor (Judicial) 11. The date on which the file goes for xerox 12. The date on which the file goes for endorsement 13. The date on which the file goes to the Superintendent for checking 14. The date on which the file goes to the Assistant Registrar for signature on the Tribunal order 15. Date on which the file goes to the dispatch section 16. Date of Dispatch of the Order "