SURESH CHAND,GURGAON V. ITO,WARD 4(1),GURGAON, GURGAON

ITA 2452/DEL/2025

AI Insights

The case involves an appeal by Suresh Chand against the order of the National Faceless Appeal Centre (NFAC), which was initially against the assessment order passed by the Assessing Officer under sections 147 and 144 of the Income-tax Act, 1961. The primary issue in the appeal was the non-admission of additional evidences by the CIT(A), which the assessee argued were crucial for substantiating his case. The Tribunal found that the non-admission of these evidences was a technical breach and directed the CIT(A) to reconsider the case with the new evidences provided by the assessee.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 787349 (ITAT-DELHI)
• Duration Of Justice: 7 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-11-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 15-04-2025
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AJAY KUMAR ARORA
• Assessee Lawyers: V. RAJA KUMAR
• Keywords: Opportunity of being heard; Additional evidence
• Section: 147; 144

Judgement Text

"Page | 1 INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI C. N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA No. 2452/Del/2025 (Assessment Year: 2014-15) Suresh Chand, C/o. CA MR Sahu, House No. 651, 1st Floor, Sector-10A, Nr. GD Goenka Public School, Gurgaon-122 001 Vs. ITO, Ward-4(1), Gurgaon (Appellant) (Respondent) PAN: AOOPK7257H Assessee by : Shri V. Rajakumar, Adv Revenue by: Shri Ajay Kumar Arora, Sr. DR Date of Hearing 23/09/2025 Date of pronouncement 19/11/2025 O R D E R PER M. BALAGANESH, A. M.: 1. The appeal in ITA No.2452/Del/2025 for AY 2014-15, arises out of the order of the National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘ld. NFAC’, in short] dated 24.10.2024 against the order of assessment passed u/s 147 r.w.s. 144 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 17.12.2019 by the Assessing Officer, ITO, Ward-4(1), Gurgaon (hereinafter referred to as ‘ld. AO’). 2. At the outset, we find that there is delay in filing of appeal by the assessee before us by 105 days. Considering the reasons adduced in the condonation petition, we are inclined to condone the delay and admit the appeal of the assessee for adjudication. 3. The main grievance of the assessee is that the additional evidences furnished by the assessee before ld CIT(A) were not admitted on the ground that Printed from counselvise.com ITA No. 2452/Del/2025 Suresh Chand Page | 2 the same was not accompanied with the petition for admission of additional evidence. In our considered opinion, this is only a technical breach though substantially the entire evidences in support of the contentions of the assessee were sought to be submitted by the assessee before the ld CIT(A) in the form of additional evidences. Hence, the same ought to have been admitted by the ld CIT(A) in the interest of justice. Hence, we direct the ld CIT(A) to admit the additional evidences submitted by the assessee and decide the entire issues in dispute afresh in accordance with law in the light of evidences submitted by the assessee. The assessee is also given liberty to furnish additional evidences, if any, and raise additional grounds, if any, in support of his contentions. Needless to mention that the assessee be given reasonable opportunity of being heard. The assessee is also directed to co-operate with the ld. NFAC for expeditious disposal of the appeal by not taking adjournments except due to unavoidable or exceptional circumstances. 4. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 19/11/2025. -Sd/- -Sd/- (C. N. PRASAD) (M. BALAGANESH) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 19/11/2025 A K Keot Copy forwarded to 1. Applicant 2. Respondent 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, New Delhi Printed from counselvise.com "