RAMESH CHANDRA AGARWAL,NEW DELHI V. ITO WARD 11(3), NEW DELHI

ITA 4308/DEL/2025

AI Insights

This case involves an appeal by Ramesh Chandra Agarwal against the order of the National Faceless Appellate Centre (CIT(A)), which had dismissed his appeal without admitting additional evidences crucial for deciding the issues raised. The appeal arose from an order passed under section 144 of the Income Tax Act, 1961, for the assessment year 2009-10. The tribunal found that the CIT(A) had not provided reasons for not admitting the additional evidences and directed the CIT(A) to reconsider the appeal with the new evidences.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 788191 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-11-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 07-07-2025
• Laws Referred To: Income Tax Act, 1961, Income Tax Rules, 1962
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: JITENDER SINGH
• Assessee Lawyers: RAJKUMAR GUPTA; J. P.SHARMA
• Keywords: Additional evidence
• Section: 144

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘A’: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No. 4308/Del/2025 [Assessment Year: 2009-10] Ramesh Chandra Agarwal, B- 35, NDSE-1, New Delhi – 110049 Vs The ITO, Ward 11(3), Range – 42, CR Building, IP Estate, New Delhi- 110002. PAN-AAEPA5411D Assessee Revenue Assessee by Shri Raj Kumar Gupta & J.P. Sharma, CA’s. Revenue by Ms. Jitender Singh, CIT DR Date of Hearing 24.11.2025 Date of Pronouncement 27.11.2025 ORDER PER MANISH AGARWAL, AM, This appeal is filed by the assessee against the order of the National Faceless Appellate Centre [CIT(A), in short], dated 23.06.2025 in Appeal No. CIT (A), Delhi- 4/10616/2016-17 arising out of the order passed u/s 144 of the Income Tax Act, 1961 ( ‘the Act’) dt. 06.12.2016 for Assessment year 2009-10. 2. Before us, ld.AR of the assessee submits that appeal filed by the assessee was dismissed by ld. CIT(A) without admitting the additional evidences filed under Rule 46A of the Income Tax Rules, 1962 (the Rules) though the same were filed in terms of the letter dt. 11.10.2023 filed before the ld. CIT(A). It is submitted by ld. AR that the ld. CIT(A) be directed to admit the additional evidences filed by the assessee as they are crucial to decide the issues raised in the grounds of appeal taken by the assessee. 3. In reply, ld. CIT DR supported the order of the Assessing Officer and ld. Printed from counselvise.com 2 ITA No.4308/Del/2025 Ramesh Chandra Agarwal vs ITO CIT(A) however, stated that this is the second round of proceedings and despite of various opportunities provided, assessee has not filed any details before the AO. He thus requested to confirm the orders of lower authorities. 4. Heard both the parties and perused the material available on records. A perusal of the impugned order of ld. CIT(A) clearly shows that the ld. CIT(A) has not admitted the additional evidences filed by the assessee. It is further seen that though the ld. CIT(A) has reproduced the letter field by the assessee through which the additional evidences were field however, no reason was given for not admitting the same. It is true that the assessee did not make any compliance before the AO and did not file the requisite details/documents however, solely for this reason he should not be deprived from the justice. 4.1 Considering the fact that the assessee has failed to make any representation before the AO, in the larger interest of justice, we direct the ld. CIT(A) to admit the additional evidences filed by the assessee and to decide the grounds of appeal raised by the assessee after affording reasonable opportunity of hearing to the assessee. Assessee is also directed to appear and filed any further details/evidences in support of his case. With this direction, all the grounds of appeal taken by the assessee are partly allowed for statistical purposes. 5. In the result, appeal of the assessee stands partly allowed for statistical purposes. Order pronounced in the open court on 27 .11. 2025. Sd/- Sd/- [SATBEER SINGH GODARA] [MANISH AGARWAL] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated 27.11.2025. PK/Sr. Ps Printed from counselvise.com 3 ITA No.4308/Del/2025 Ramesh Chandra Agarwal vs ITO Copy forwarded to: 1. Assessee 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi, Printed from counselvise.com "