Smt. Alka Jain Vs ACIT (ITAT Kolkata)
ITAT held that In the present case, the assessee’s pregnancy and associated difficulties are considered as a valid reason for inability to submit these documents earlier and we find that these new documents are crucial to substantiate the assessee’s claim. Therefore, we find it necessary to remand back the matter to the file of the ld. AO with a direction to thoroughly examine the issue based on the new documents submitted by the assessee. The ld. AO is also directed to provide assessee with a reasonable opportunity to present her case, taking into account the new evidence. Doing so, assessee will be granted the opportunity of being heard and can explain relevance of new documents to the AO and also address the defects in original assessment order. In the light of the above circumstances, we allow the prayer made by the ld. Authorized Representative before the Bench directing the ld. AO to consider the assessment based on the newly submitted documents before us and re-examine the issue afresh. In terms of the above, the appeal of the assessee is allowed for statistical purpose.
FULL TEXT OF THE ORDER OF ITAT KOLKATA
The captioned appeal filed by the assessee, pertaining to assessment year 2017-18 is directed against the order passed by the National Faceless Appeal Centre, Delhi (hereinafter referred to as the ‘ld. CIT(A)’) dated 25th August, 2024 passed u/s 250 of the Income Tax Act, 1961 (‘Act’), which is arising out of the assessment order u/s 143(3) of the Income-tax Act, 1961 (the Act) dated 19th December, 2019.
