UMESH KUMAR PARASHAR,NEW DELHI V. ACIT CIRCLE 50(1), NEW DELHI

ITA 1497/DEL/2024

AI Insights

This case involves an appeal by Umesh Kumar Parashar against the order of the National Faceless Appeal Centre (NFAC), Delhi, dated 16.10.2023, concerning the assessment year 2015-16. The primary contention raised by the assessee was the alleged oversight by the CIT(A)/NFAC in ignoring detailed written submissions and additional evidences provided during the appellate proceedings. The additional evidences included various financial documents and statements related to the assessee and associated entities. The ITAT, after considering the submissions and the lack of objection from the respondent, decided to admit the additional evidences and remand the case back to the CIT(A)/NFAC for a fresh assessment.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 112040 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-04-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: 2015-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMIT KATOCH
• Assessee Lawyers: PANKAJ JAIN; VINOD KUMAR
• Keywords: Opportunity of being heard; Additional evidence

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘E’’ : NEW DELHI) BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI M. BALAGANESH, ACCOUTANT MEMBER ITA No. 1497/Del/2024 Asstt. Year : 2015-16 UMESH KUMAR PARASHAR, Vs. ACIT, CIRCLE 50(1), C/O LN MALIK & CO., CA NEW DELHI 18/13, WEA, PUSA LANE, KAROL BAGH, NEW DELHI – 5 (PAN: AHWPP6396B) (Appellant) (Respondent) Appellant by : Sh. Pankaj Jain, CA & Sh. Vinod Kumar, CA Respondent by : Sh. Amit Katoch, Sr. DR Date of Hearing 16.04.2025 Date of Pronouncement 16.04.2025 ORDER PER MAHAVIR SINGH, VICE PRESIDENT: This appeal has been filed by the Assessee against the order of the NFAC, Delhi dated 16.10.2023 for the assessment year 2015-16. 2. At the outset, Ld. AR for the assessee submitted that the Ld. CIT(A)/NFAC grossly erred on facts in ignoring the detailed written submissions filed alognwith the additional evidences to be brought on record filed by the assessee during the course of appellate proceedings in person, while passing the appellate order faceless/virtually. In this regard, he filed a Paper Book-2 containing pages 1 to 92 before us wherein he has filed the following documents: 1(B) Copy of application dated 16.7.2018 of additional evidence under Rule 46A filed before CIT(A)-17, New Delhi containing following documents : 2 i) Copy of chart of flow of funds. ii) Copy of ITR, Computation, Tax Audit Report and audited balance sheet of M/s Gagan International (Proprietor concern of Mrs. Arvinder Kaur Parashar) including bank statement. iii) Copy of saving bank statement of Mrs. Arvinder Kaur Parashar. iv) Copy of confirmation of account from Mrs. Arvinder Kaur Parashar. v) Copy of saving bank statement of Mr. Umesh Kumar Prashar. vi) Copy of statement of bank account of M/s Dove International (Proprietorship). vii) Copy of sale contracts of M/s Dove International with M/s Satyam Enterprises, M/s Sagar Enterprises and M/s Sharda Enterprises. viii) Copies of confirmation of account from M/s Satyam Enterprises, M/s Sagar Enterprises and M/s Sharda Enterprises. ix) Copy of bank statement of M/s Dove International (Partnership firm). x) Copy of bank statement of M/s Riya Impex. xi) Copy of confirmation of account of M/s Riya Impex. xii) Copy of debit note issued to M/s Dove International by M/s Bhanjee Jevath Khona & Co. xiii) Copy of ledger account of M/s Bhanjee Jevath Khona and Co. in the books of M/s Dove International (Proprietorship). 2.1 Ld. AR further submitted that the aforesaid additional evidences may kindly be admitted and the matter may be restored back to the file of the ld. CIT(A)/NFAC, Delhi with the directions to consider the aforesaid additional 3 evidences and then decide the issues in dispute afresh, after giving adequate opportunity of being heard to the assessee. 3. Ld. DR has no objection to the aforesaid proposition. 4. After hearing both the parties and perusing the records, we are of the considered view that in view of the factual matrix and in the interest of justice, the aforesaid additional evidences needs to be admitted, hence, the same are admitted. In the interest of justice, we remit back the issues in dispute to the file of the Ld. CIT(A)/NFAC for fresh consideration, after considering all the aforesaid additional evidences and give adequate opportunity of being heard to the assesse and thereafter pass a speaking order in accordance with law. However, the Assessee is also directed to fully cooperate with the Ld. CIT(A)/NFAC and file all the relevant documentary/additional evidences before the Ld. CIT(A)/NFAC to canvass its case properly. 5. In the result, the appeal of the assessee is allowed for statistical purposes in the aforesaid manner. Order pronounced in the Open Court on 16.04.2025. Sd/- Sd/- (M. BALAGANESH) (MAHAVIR SINGH) ACCOUNTANT MEMBER VICE PRESIDENT SRBhatnagar Copy forwarded to: - 1. Appellant 2. Respondent 3. DIT 4. CIT (A) 5. DR, ITAT TRUE COPY By Order, Assistant Registrar, ITAT, Delhi Bench "