DCIT Vs Ajay Jain (ITAT Delhi)
Written submissions are not additional evidence- No Violation of Rule 46A When All Evidence Was Already Before AO-
This Revenue appeal concerned the order of CIT(A) arising from an ex-parte assessment u/s 144. The only grievance of the Department before the Tribunal was that the CIT(A) had allegedly admitted additional evidence without following the procedure prescribed under Rule 46A.
Assessee’s counsel clarified that no new evidence was filed before the CIT(A). All relevant records had already been placed before the AO during assessment proceedings, including:
- VAT returns,
- Summary of VAT,
- Sales register & cash book (submitted on 05.12.2019),
- Bank statements (submitted on 29.11.2019),
- Other supporting documents.
Tribunal agreed with the assessee. It held that:
- Written submissions are not additional evidence,
- Documents already filed before the AO cannot be treated as fresh evidence,
- Therefore, Rule 46A procedures were not attracted, & the allegation of the Revenue had no substance.
Finding no error in the CIT(A)’s approach, the Tribunal dismissed the Revenue’s appeal.
FULL TEXT OF THE ORDER OF ITAT DELHI
This is an appeal preferred by the Revenue against the order dated 01.06.2023 of the Commissioner of Income-tax (Appeals), NFAC, Delhi (hereinafter referred as Ld. First Appellate Authority or in short Ld. ‘FAA’) in appeal No. CIT(A), Delhi-19/10866/2019-20 arising out of the appeal before it against the order dated 24.12.2019 passed u/s 144 of the Income Tax Act, 1961 (hereinafter referred as ‘the Act’) by the ITO, Ward 59(2), Delhi (hereinafter referred to as the Ld. AO).
