Suresh Chand Vs ITO (ITAT Delhi)
The Assessee filed an appeal against the NFAC order dated 24.10.2024 confirming reassessment u/s 147 r.w.s.144 for AY 2014-15. There was a delay of 105 days, for which a condonation petition was filed. Tribunal found the reasons sufficient and condoned the delay.
The core grievance was that the CIT(A)/NFAC rejected additional evidence merely because it was not accompanied by a formal Rule 46A petition. Tribunal noted that although the technical requirement was not fulfilled, the Assessee had submitted all material documents intended to substantiate claims on merits. Denial of admission solely on technical grounds, despite relevance and materiality of evidence, was held to be contrary to principles of justice.
Tribunal held that the issue required fresh adjudication after admitting all the documents. Accordingly, CIT(A) was directed to admit the additional evidence, examine all issues afresh in accordance with law, allow the Assessee to submit further evidence or raise additional grounds, and provide proper opportunity of hearing. The Assessee was directed to cooperate and avoid unnecessary adjournments.
The appeal was allowed for statistical purposes.
FULL TEXT OF THE ORDER OF ITAT DELHI
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’).
