THE WOMEN EDUCATION AND EMPOWERMENT TRUST ,DELHI V. PRAKASH DUBEY, IT EXEMPTION, DELHI, DELHI

ITA 3178/DEL/2024

AI Insights

The case involves the Women Education & Empowerment Trust, which appealed against the order of the CIT(E), Delhi, dated 30.05.2024. The appeals were filed due to the CIT(E)'s failure to consider additional evidence submitted by the assessee. The assessee's counsel argued that they were not given sufficient time to furnish the required details, leading to the request for the admission of additional evidence under rule 29 of the Income Tax Rules, 1963. The Departmental Representative supported the CIT(E)'s original decision. The Tribunal decided to remand the matter back to the CIT(E) for a fresh examination of the issues with the new evidence.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 314386 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-05-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: misc
• Laws Referred To: I.T. Rules, 1963
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NIMISHA SINGH
• Assessee Lawyers: RAKESH GUPTA
• Keywords: Opportunity of being heard; Additional evidence

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘F’ BENCH, NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 3178/DEL/2024 [A.Y. ] ITA No. 3179/DEL/2024 [A.Y. ] The Women Education & Vs. The C.I.T. Empowerment Trust Exemption E-89, Flat No. 301, Part -1 New Delhi Abdul Fazal Enclave., Hari Kothi Jamia Nagar, Okhla, New Delhi PAN: AADTT 7576 M (Appellant) (Respondent) Assessee By : Dr. Rakesh Gupta, Adv Shri Somil Agarwal, Adv Shri Saksham Agarwal, Adv Department By : Ms. Nimisha Singh, CIT-DR Date of Hearing : 07.05.2025 Date of Pronouncement : 07.05.2025 ORDER PER NAVEEN CHANDRA, AM :- Both the above captioned appeals by the assessee are directed against the order of the ld. CIT(E), Delhi, dated 30.05.2024. 2 ITA Nos. 3178 & 3179/DEL/2024 Women Education & Empowerment 2. At the very outset, the ld. counsel for the assessee has submitted an application dated 19.12.2024 praying for admission of additional evidence u/r 29 of the I.T. Rules, 1963. 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(E) has not examined the additional evidence. It is the say of the ld. counsel for the assessee that the assessee was not provided sufficient time to furnish the details sought by the ld. CIT(E). The ld. counsel for the assessee, therefore, prayed that the additional evidences may be admitted and give directions to the ld. CIT(E) to examine the additional evidence and adjudicate the matter as per law. 5. In view of the above facts and circumstances and in the interest of justice and fair play, we deem it fit to restore the matter back to the file of the ld. CIT(E) to decide the issues afresh in light of the additional evidence provided by the assessee after allowing adequate opportunity of being heard to the assessee. 3 ITA Nos. 3178 & 3179/DEL/2024 Women Education & Empowerment 6. The ld. CIT(E) is directed to decide the issues afresh after affording a reasonable and adequate opportunity of being heard to the assessee. The assessee is also directed to provide necessary information /documents as required by the authorities. 7. In the result, both the appeals of assessee in ITA Nos. 3178 and 3179 /DEL/2024 are allowed for statistical purposes. Order pronounced in open court on 07.05.2025. Sd/- Sd/- [SATBEER SINGH GODARA] [NAVEEN CHANDRA] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated : 07th MAY, 2025. VL/ Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) Asst. Registrar, 5. DR ITAT, New Delhi 4 ITA Nos. 3178 & 3179/DEL/2024 Women Education & Empowerment 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 "